2019 (9) TMI 954 - HC - Service Tax

Permission for withdrawal of petition - security services to various Government Departments - HELD THAT - Petition dismissed as withdrawn.

Summary

Issues:
Challenge to order dismissing appeal on grounds of want of grounds in the grounds of appeal. Challenge to order dismissing application for raising additional grounds as not maintainable.

Analysis:
The judgment pertains to a petitioner, a proprietor concern providing security services to Government Departments, registered for service tax. The challenge is against two orders: one dated 27.8.2018 by the Excise and Service Tax Appellate Tribunal, Chandigarh, Regional Bench, dismissing the appeal due to lack of grounds in the grounds of appeal, and the other dated 17.5.2019 by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh, dismissing the application for raising additional grounds as not maintainable. During the hearing, the counsel for the petitioner acknowledges that the proper remedy would be to file an appeal under Section 35-G of the Central Excise Act, 1944, applicable to service tax matters. Consequently, the counsel seeks permission to withdraw the present writ to allow the client to pursue the appropriate remedy.

The Court, after considering the submissions, grants permission for the withdrawal of the writ with the liberty as prayed for. This means that the petitioner can now proceed to file an appeal under Section 35-G of the Central Excise Act, 1944, to address the issues raised in the original orders. The judgment concludes with the dismissal of the writ petition in light of the petitioner's decision to withdraw it for pursuing the correct legal recourse.