2017 (1) TMI 845

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..... for being raised in appropriate proceedings, since we are of the view that it would be inappropriate for us to consider such an issue in this appeal because no such ground was raised in the writ petition - All issues relating to the constitutionality of the provisions as may be found available to the appellant would stand left open and the impugned judgment is affirmed in so far as it relegates th .....

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..... judgment dated 31.03.2015 in W.P.(C)No. 10423/2015. The challenge in that writ petition was as to the proceedings of the competent authority by way of assessment to service tax in terms of the provisions of the Finance Act, 1994. The plea of the State before the learned single Judge was attempted to be founded on the sovereign authority of the State and its activities through State Government as p .....

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..... e constitutionality of the provisions as may be found available to the appellant would stand left open and the impugned judgment is affirmed in so far as it relegates the State to the appropriate statutory appellate authority in terms of the provisions of the Finance Act, 1994 on all issues of facts and law. 4. The interlocutory order granted in this appeal will continue for a period of four we .....

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