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2020 (11) TMI 584

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..... nformed of the appeal having been preferred by the revenue, when the amnesty scheme was in vogue, he would have applied for the Amnesty scheme with a view to put the quietus to the matter and would not have had to contest the appeal preferred by the revenue - HELD THAT:- The petitioner has no statutory right to be informed of an appellate right exercised by the revenue, before a communication to .....

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..... titioner has approached this Court seeking to quash Ext.P3 appeal preferred by the respondent against an order of assessment under the Finance Act, 1994, as amended, pertaining to Service Tax. In the writ petition it is the case of the petitioner that had he been informed of the filing of Ext.P3 appeal by the revenue, he would have availed the benefit of the Amnesty Scheme for settling the liabili .....

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..... ontest the appeal preferred by the revenue. 2. I have heard the learned counsel for the petitioner as also the learned counsel for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that the petitioner has no statutory right to be informed of an appellate right exercised by the revenue, before a communication to that .....

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