TMI Blog2020 (9) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Appellate Authority - non-deposit on account of financial distress - HELD THAT:- Inasmuch as the appeal preferred by the petitioner against the assessment order was numbered by the appellate authority, and was taken up for hearing in 2020, the appellate authority ought to have granted the petitioner an opportunity of paying the deposit amount before proceeding to reject the appeal on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other Present: Sri.Sreelal N Warrier, SC JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 order passed by the 3rd respondent, rejecting an appeal preferred by the petitioner against Ext.P3 order of the 2nd respondent in a matter involving liability to service tax. On a perusal of Ext.P5 order, it is seen that the appellate authority rejected the appeal preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I am of the view that inasmuch as the appeal preferred by the petitioner against the assessment order was numbered by the appellate authority, and was taken up for hearing in 2020, the appellate authority ought to have granted the petitioner an opportunity of paying the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said amount, the 1 st respondent shall consider the appeal as one validly filed against the order of the assessing authority, and proceed to hear and dispose the appeal on merits, after hearing the petitioner. The 1st respondent shall pass final orders in the appeal within three months from the date of hearing the petitioner. The petitioner shall produce a copy of the writ petition together ..... X X X X Extracts X X X X X X X X Extracts X X X X
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