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2023 (9) TMI 458 - HC - Service TaxMaintainability of petition - petitioner has filed voluminous records before this Court to substantiate that the impugned order that has been passed by the respondent is liable to be set aside - HELD THAT:- There are several disputed questions of fact involved in the writ petition, which cannot be adjudicated in the writ proceedings. The petitioner has filed as many as 22 volumes of documents. These documents pertain to the accounts maintained by the petitioner vis-a-vis the final statements of the petitioner with the Bank. Therefore, this Writ Petition cannot be entertained. Ordinarily, as against the impugned order, the petitioner should have filed a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) within a stipulated period under Section 86(1) of the Finance Act, 1994. However, the period for filing the appeal has expired by the time when the present writ petition was filed on 07.06.2023 - the CESTAT has powers to condone the delay under Section 86(5) of the Finance Act, 1994. Therefore, this Writ Petition is dismissed by giving liberty to the petitioner to file a statutory appeal before the CESTAT within in a period of thirty days from the date of receipt of a copy of this order.
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