Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 96 - HC - Service TaxMaintainability of petition - availability of alternative remedy of appeal - time limitation - HELD THAT:- The Petitioner has not placed on record any material as to the date of receipt of order dated 16th December, 2021. In view of aforesaid sub-section (3A) of Section 85, the Petitioner was required to file Appeal within two months i.e., on or before 15th February, 2021 and the condonable period was one month thereafter which lapsed on 15th March, 2021. This Court is not inclined to exercise the extraordinary jurisdiction vested under Article 226 of the Constitution of India. Hence, the writ petition is liable to be dismissed.
|