TMI Blog2020 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... mance Bank Guarantee in Iraq to the customer - HELD THAT:- The Appeals are disposed off with a liberty to the Appellant to withdraw the Writ Petition itself - appeal disposed off. - W.A.Nos.990 and 991 of 2020 And C.M.P.Nos.12114 & 12123 of 2020 - - - Dated:- 2-12-2020 - Honourable Dr. Justice Vineet Kothari And The Honourable Mr. Justice M.S. Ramesh For the Appellant : Mr. Joseph Prabak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade Notices are binding on the other Commissionerates regarding the taxability of the Services in the hands of the Assessee, but, the learned Single Judge has decided the merits against the Assessee on his own. He submitted that the question raised was only with regard to judicial discipline in the matter of Trade Notices to be followed by the other Revenue Authorities. 3. Mr.T.Pramodkumar Cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner of Service Tax in some other cases, are all mixed questions of facts and law and the Assessee ought to have filed regular Appeal under the Act before the first Appellate Authority and thereafter before the learned Tribunal in Second Appeal. Only on the substantial question of law arising in the order of the learned Tribunal, a regular Appeal could have been filed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Forum within six weeks from today, subject to compliance of the usual conditions for entertaining such Appeal, without raising any objection for the delay in filing the Appeal, it shall be entertained and decided on merits in accordance with law and thereafter, if the Appellant is aggrieved against the order passed by the learned first Appellate Authority, the Assessee may file the second A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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