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TMI Blog2024 (8) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner - Time limitation - suppression of facts or not - HELD THAT:- Consideration on both questions of fact and law and that the petitioner has earlier also approached the appellate forum, it is opined that the petitioner should first exhaust the statutory remedy before approaching this Court. The writ petition is disposed of with liberty to the petitioner to approach the appellate authority wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended imposing a tax liability of Rs. 40,90,215/- coupled with interest of the equivalent amount thereupon and a penalty of Rs. 10,000/- for not obtaining service tax registration as required under Section 69 of the Finance Act. The impugned order is passed on remand by the appellate authority vide order dated 09.12.2022 (Annexure-V). 3. Learned counsel for the petitioner submits that apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edy in the second round of litigation. The appeal as yet is, however, not time barred. However, we feel that the grounds urged on behalf of the petitioner relate both to the questions of law and fact which in our opinion are required to be agitated on merits before the appellate authority. 5. Learned counsel for the petitioner then submits that if so directed, the writ petitioner would approach th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances noticed above and that the issues raised herein involve consideration on both questions of fact and law and that the petitioner has earlier also approached the appellate forum, we are of the opinion that the petitioner should first exhaust the statutory remedy before approaching this Court. 8. Accordingly, the writ petition is disposed of with liberty to the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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