2016 (1) TMI 674

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..... DER Heard the learned counsel for the petitioner and the learned Senior Standing counsel, who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal. 2.The writ petition has been filed under Article 226 of the Constitution of India seeking to quash the order of the 1st respondent/Commissioner (Appeals-I) dated 01.07.2015 and to direct the .....

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..... cted services tax. But on the failure of the petitioner in making payment of service tax including cess, an order of assessment came to be passed. The said order dated 28.11.2013 was challenged before the Appellate Authority and the Appellate Authority dismissed the same on the ground of delay. Therefore, the service tax liability along with interest had been paid by the petitioner and the learned .....

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..... ate Authority does not suffer from any legal infirmity. At the same time, considering the specific circumstances and also the fact that the tax as well as interest had already been paid, and the petitioner confined his prayer to penalty alone, this Court is inclined to direct the Appellate Authority to look into the issue afresh and pass appropriate order on merits after hearing the petitioner. Su .....

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