Service Tax
TRT-2025-
Calcutta High Court
Date:-26-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 26th July 2022
Facts –
- The Appellant, Kavita Jaiswal, had filed writ petition praying for directions upon the respondent to accept payment of tax dues to the tune of Rs.56,55,490.80 which they could not file due to technical glitches and as per the Statement in Form SVLDR-3 issue discharge certificate settling the disputes accordingly and granting all consequential reliefs from 01.04.2014 to 01.06.2017.
- An interim protection granted in favour of the appellant and was extended from time to time. Ultimately, the matter was heard on 29.06.2022 and the learned writ Court disposed of the writ petition by directing the representation to be considered by the authority.
- Aggrieved the appellant filed an appeal.
Issue –
- Whether the writ petition must have been decided on merits?
Order –
- In Court held that after affidavit-in-opposition has been filed and the reply has also been filed to the said affidavit-in-opposition, it would be better if decision is taken on merits of the matter since the learned writ Court had recorded in its order dated 25.11.2021 that the allegation of technical glitches made by the appellant was not wrong and they have denied it.
- For the reasons stated, the appeal was allowed and the order dated 29.06.2022 was set aside and the writ petition is restored to its original file and number to be heard and decided by the learned Single Judge on merits and in accordance with law.
Download Case Law
