Service Tax : Where assessee's appeal was dismissed by Tribunal on non-compliance with pre-deposit order, High Court extended time limit to make pre-deposit on assessee request in this behalf and on no objection of revenue
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[2014] 49 taxmann.com 281 (Gujarat)
HIGH COURT OF GUJARAT
Super Hospitality Services (P.) Ltd.
v.
Commissioner of Service Tax, Vadodara*
M.R. SHAH AND K.J. THAKER, JJ.
TAX APPEAL NOS. 655 & 656 OF 2014
CIVIL APPLICATION NOS. 365 & 366 OF 2014
JULY 18, 2014
Section 35F, read with section 35G of the Central Excise Act, 1944, section 83 of the Finance Act, 1994 and section 129E of the Customs Act, 1962 - Appeals - Deposit, pending appeal, of duty/tax demanded or penalty levied - Appellate Tribunal directed assessee to make pre-deposit of Rs. 150
lakhs - On assessee's failure to do so, Tribunal dismissed appeal for want of pre-deposit - Assessee filed appeal before High Court and submitted that assessee is ready to make pre-deposit, though belatedly, in two instalments of Rs. 120 lakhs and Rs. 30 lakhs respectively - Revenue did not object to assessee's proposal - HELD : In view of stand taken by advocates and in facts and circumstances of case and so as to see that on granting one additional opportunity to assessees to make deposit on pre-deposit as directed by CESTAT, appeals preferred by respective assessees is considered on merits, High Court granted further time to make pre-deposit - CESTAT was directed to consider appeal on merits on compliance with pre-deposit during extended period [Paras 4 to 7] [In favour of assessee]
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[2014] 49 taxmann.com 281 (Gujarat)
HIGH COURT OF GUJARAT
Super Hospitality Services (P.) Ltd.
v.
Commissioner of Service Tax, Vadodara*
M.R. SHAH AND K.J. THAKER, JJ.
TAX APPEAL NOS. 655 & 656 OF 2014
CIVIL APPLICATION NOS. 365 & 366 OF 2014
JULY 18, 2014
Section 35F, read with section 35G of the Central Excise Act, 1944, section 83 of the Finance Act, 1994 and section 129E of the Customs Act, 1962 - Appeals - Deposit, pending appeal, of duty/tax demanded or penalty levied - Appellate Tribunal directed assessee to make pre-deposit of Rs. 150
lakhs - On assessee's failure to do so, Tribunal dismissed appeal for want of pre-deposit - Assessee filed appeal before High Court and submitted that assessee is ready to make pre-deposit, though belatedly, in two instalments of Rs. 120 lakhs and Rs. 30 lakhs respectively - Revenue did not object to assessee's proposal - HELD : In view of stand taken by advocates and in facts and circumstances of case and so as to see that on granting one additional opportunity to assessees to make deposit on pre-deposit as directed by CESTAT, appeals preferred by respective assessees is considered on merits, High Court granted further time to make pre-deposit - CESTAT was directed to consider appeal on merits on compliance with pre-deposit during extended period [Paras 4 to 7] [In favour of assessee]
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