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2022 (8) TMI 706 - HC - Service TaxMaintainability of petition - compliance with the requirement of pre-deposit or not - Violation of principles of natural justice - Appellate Authority has ignored to afford opportunity of hearing before rejecting the appeal filed under Section 83 of the Chapter-V of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 - HELD THAT:- This Court, without entering into merits of the matter, feels it just and proper to relegate the Petitioner to approach the Appellate Authority namely Commissioner (Appeals), Central GST and Customs and submit before him the necessary documents showing compliance of statutory requirement including pre-deposit being made as required under Section 83 of the Chapter-V of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944. Petition disposed off.
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