9911796707
TMI Blog2023 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - financial hardship involved in such compliance - HELD THAT:- A perusal of the application would go on to show that the merits of the case had been addressed as to the liability of the petitioner to pay service tax as in the application there has been no such averment made regarding the undue hardship which would be caused to the petitioner which the Tribunal could have decided upon regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT] , the Tribunal was well justified in insisting for the mandatory pre-deposit as required under Section 35-F of the Act. It was for the petitioner who had to put-forth his case in the application in a detailed manner as to how undue hardship would be caused to him. The present writ petition warrants no interference under Article 226 of the Constitution of India and the same is hereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 within 4 weeks from the said date failing which his appeal was liable to be dismissed for non-compliance of the mandatory pre-deposit as required under Section 35-F of the Act. 2. The Tribunal, while passing the said order, has relied upon the judgment passed by this Court in M/s G.D. Goenka World Institute Vs. Union of India others 2019 (368) ELT 67 (P H) apart from other judgments to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an appeal against the order dated 22.09.2021 (Annexure P-1). The Commissioner (Appeal) had set aside the earlier order on 09.05.2022 (Annexure P-2) against which the petitioner is in appeal before the Tribunal. A perusal of the application would go on to show that the merits of the case had been addressed as to the liability of the petitioner to pay service tax as in the application there has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case in the application in a detailed manner as to how undue hardship would be caused to him. The argument now sought to be raised by placing additional document including the outstanding of loan including the bank balance was an exercise to be done before the Tribunal and not before this Court. 6. In such circumstances, we are of the considered opinion that the present writ petition warrants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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