2018 (9) TMI 374 - HC - Service Tax

Withdrawal of appeal - petitioner seeks liberty to withdraw the writ petition but requests that the initial bank guarantee furnished to the extent of 10% of the determined liability should be allowed to continue during the pendency of the appeal - Held that - This aspect shall be considered by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) in the petitioner s appeal, if filed within two weeks, and appropriate orders made in this regard before considering the main appeal and its merits - petition dismissed as withdrawn.

Summary

The High Court of Delhi dismissed the writ petition with the petitioner withdrawing it. The petitioner requested the bank guarantee to continue during the appeal process. The Customs Excise and Service Tax Appellate Tribunal (CESTAT) will consider this request. The Tribunal should decide on the merits of the issues without hindrance from any limitation issues.