2020 (3) TMI 1361 - HC - Service Tax

Seeking stay of order - demand of service tax with interest and penalty - waiver of pre-deposit pending disposal of appeal - HELD THAT - This Court directs the 1st respondent to dispose of the appeal filed by the petitioner, on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner, within a period of six weeks from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues:
Challenge to Tribunal's order denying stay of service tax demand and penalty pending appeal.

Analysis:
The petitioner challenged the Tribunal's order dismissing their petition seeking a stay on the order-in-original demanding service tax, interest, and penalty pending appeal. The High Court granted an interim order restraining the Tribunal from dismissing the appeal. During the hearing, the petitioner's counsel requested a direction to the Tribunal to dispose of the appeal within a specified timeframe. The respondents' counsel had no objections to this request.

The High Court, after considering the submissions from both sides, directed the Tribunal to dispose of the appeal on its merits and in accordance with the law. The Tribunal was instructed to provide the petitioner with a personal hearing and to complete the process within six weeks from the date of the court's order. The writ petition was disposed of accordingly, and the connected miscellaneous petition was closed without any costs being awarded.