2022 (1) TMI 210 - SCH - Service Tax

Direction respondents to accept the return manually - HELD THAT - The only case before the High Court was that due to technical glitch, the petitioner was compelled to file the return manually, the cause which could not satisfy the High Court. Be that it may if at all the petitioner has filed the return electronically which even was not the case of the petitioner before the High Court and if it found to be in order and in accordance with law and same may be considered by the Department in accordance with law and permissible under law for which we have not expressed anything on merits in favour of the petitioner. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as the petitioner's prayer for manual return filing did not align with statutory provisions. The petitioner later filed the return electronically, which was not presented to the High Court. The Court did not express any opinion on the electronic filing's merits.