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Service Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Recalling of order - Matter was heard ex-parte - it is opined ...


Revenue's Final Order Stands: No Recall Justified as Proceedings Known from Start, Applicant's Request Denied.

June 4, 2022

Case Laws     Service Tax     AT

Recalling of order - Matter was heard ex-parte - it is opined that since the Revenue has already acted upon the impugned final order and has already taken steps to implement the same there seems no justification nor even scope to recall such a final order especially when the proceedings were well in the notice of the applicant since first round of litigation in the impugned matter. - There are no justification in the prayer of the appellant - AT

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