2023 (2) TMI 1349 - HC - GST

Maintainability of appeal to High Court - Levy of service tax - HELD THAT - This appeal is dismissed with liberty to the revenue to take appropriate steps in accordance with law, if so advised.

Summary

The High Court allowed the appeal and condoned a 48-day delay in refiling. The appeal by the revenue was dismissed as it was not maintainable in a matter relating to taxability, citing previous judgments. The revenue was given liberty to take appropriate steps if advised. Caveat petition and pending application were also dismissed.