Disposed¶23
Ms New Era Electricals through Its Proprietor Shaikh Mohammad Raees Shaikh Ibrahim v. the Assistant Commissioner Appeals Central Indirect Taxes and Customs and Another
Bombay HCWP/13270/2024
Case brief
AI extract
What is this about?
Service tax demand of Rs.37,88,468/- confirmed under Section 73(1) of the Finance Act, 1994 by Assistant Commissioner (Appeal), order dated 22/11/2023; writ petition before Bombay High Court, Aurangabad Bench, on ground of violation of natural justice; declined entertainment in view of statutory appellate remedy (alternative remedy); petition disposed of with liberty to appeal; time spent in writ proceedings to be considered by appellate authority.
What did the court decide?
Liberty to the petitioner to resort to the statutory appellate remedy, with a direction that the time spent prosecuting the writ petition shall be considered by the appellate authority. ¶23