Order Date – 10 April 2024

Parties: Hotel Shri Swarna's Palace Vs The Assistant Commissioner of GST and Central Excise

Facts –

• The Petitioner, Hotel Shri Swarna's Palace, was imposed with service tax under Section 73(1) of the Finance Act, 1994 along with along with interest and penalty. The petitioner after the order was passed, has given the papers to the Chartered Accountant, who failed to prefer an appeal in time.
• The petitioner has paid the disputed tax on 14.03.2024 other than the penalty and the interest leviable.

Issue –

• Whether petitioner can file appeal as the petitioner has paid the disputed tax?

Order –

• The Single Bench of Hon’ble High Court observed that the petitioner has already paid the disputed tax on 14.03.2024. There are no impediment in giving liberty to the petitioner to challenge the impugned order before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order. 
• Further, if such an appeal is filed within such time, the Appellate Commissioner shall dispose of the appeal on merits and in accordance with law without reference to the limitation. The release of the vehicle is subject to the final outcome of the confiscation proceeding.
• The Writ petition disposed of.