TMI Blog2020 (10) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... ars due to Central Government - HELD THAT:- Considering that the petitioner has alternative remedy of appeal, it is not deemed appropriate to entertain the writ petition directly. The applicant-petitioner shall be liable to make pre-deposit cannot be a reason to bye-pass the alternative remedy. While disposing of the writ petition with liberty to the petitioner to file appeal before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nas. K. Roy Choudhury, R.K. Jena, S.K. Roy Choudhury, R.K. Jena The Court is convened through Video Conferencing mode. Heard Mrs. Kananbala Roy Choudhury, learned counsel for the petitioner and Mr. Amitav Das, learned Central Government Counsel for the opposite parties. This writ petition has been filed by the petitioner- M/s Rajdhani Security Services Private Limited assailing the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994 as he was discharging his statutory obligation under the Act. Even then the petitioner was communicated with the Order-in-Original dated 29.12.2017 (Annexure-1). The petitioner immediately approached the opposite party No.2-Superintendent (ADJN), GST, Central Excise Service Tax, Bhubaneswar Range-IV on 21.02.2019 along with the bank challans as evidence about the genuineness of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure-5) has been passed, the appeal that would be filed by the petitioner now may be taken as time barred. Besides, the petitioner has all the evidence with it to satisfy that the tax amount due already paid. Having regard to the facts and circumstances of the case and considering that the petitioner has alternative remedy of appeal, we do not think it appropriate to entertain the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of 60 days from the date of filing of the said appeal. The applications seeking interim relief and waiver of pre-deposit may also be considered by the appellate authority within the said period while deciding the appeal. As lock-down period is continuing for COVID-19, learned counsel for the petitioner may utilize the soft copy of this order available in the High Court s website or print o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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