Validity of appeal preferred by the respondent (revenue) against ...

Court Upholds Revenue's Appeal Validity Despite Petitioner's Prejudice Claim Post-Amnesty Scheme Expiration Under Finance Act, 1994.

November 20, 2020

Case Laws Service Tax HC

Validity of appeal preferred by the respondent (revenue) against an order of assessment under the Finance Act, 1994 - amnesty scheme in vogue - The petitioner cannot also be seen as prejudiced in any manner merely because the intimation of the revenue appeal was received by him after the expiry of the amnesty scheme. His option for the amnesty scheme was not dependent upon whether or not the revenue preferred an appeal against the order of the assessing authority. The petitioner has not made out a case for the reliefs sought for in the writ petition. - HC

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Validity of appeal preferred by the respondent (revenue) against ...

Court Upholds Revenue's Appeal Validity Despite Petitioner's Prejudice Claim Post-Amnesty Scheme Expiration Under Finance Act, 1994.

November 20, 2020

Case Laws Service Tax HC

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