Service Tax
TRT-2025-
Kerala High Court
Date:-25-08-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 25 August 2022
Key Pointers-
- The Petitioner’s, Grove Limited appeal has been rejected on the ground that the petitioner has not made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994.
- The petitioner submitted that order was issued on 16.11.2021 and the petitioner could not pursue the appeal filed in the year 2015 properly on account of the fact that the petitioner had become non-operational and there were no business activities in Kerala since 2016.
- It was submitted that an opportunity can be granted for making such deposit which would enable the First Appellate Authority to consider the matter on merits.
- The issue involved in this is whether the appeal filed by the petitioner is rightly rejected on the ground that the petitioner has not made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994?
- The Single Bench of Hon’ble High Court held that the appeal will stand restored to the file of the Appellate Authority on condition that the petitioner makes the pre-deposit in terms of Section 35F of the Central Excise Act 1944 as made applicable to the Finance Act, 1994, within a period of one month from today.
- The Petition filed by the petitioner is allowed.
