2021 (12) TMI 1052

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..... ssing the assessment order under the extended period of limitation - HELD THAT:- The above ground is not a sufficient ground for invoking our writ jurisdiction under Article 226 of the Constitution of India when there is a statutory alternative remedy in the form of provision for appeal i.e., Section 85 of the Finance Act, 1994. That being the position, we decline to entertain the writ petition a .....

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..... s challenged legality and validity of order-in-original dated 30.07.2021 passed by respondent No.4/Assistant Commissioner of Central Tax, Amberpet Division, Secunderabad GST Commissionerate under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of the Central Goods and Services Tax Act, 2017 confirming demand of service tax amounting to ₹ 40,74,805.00, besides levying interest .....

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..... atute. To enable the petitioner to file the appeal, we direct that for a period of three weeks from today, no coercive action shall be taken against the petitioner. However, we make it clear that if no appeal is filed within the aforesaid period, the stay order passed today shall automatically stand vacated. That apart, on expiry of the aforesaid period and in the event of filing the appeal, it .....

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