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Service Tax - Highlights / Catch Notes

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Writ petition under Article 226 dismissed due to availability of ...


Writ dismissed, statutory remedy available. Natural justice not violated. 30 days to appeal before Appellate Authority.

Case Laws     Service Tax

August 24, 2024

Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.

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