M/s. Inno Infra Pvt Ltd Versus The Assistant Commissioner, GST and Central Excise
Service Tax
2019 (1) TMI 915 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 19-12-2018
W.P.No.33366 of 2018 And W.M.P.No.38741 of 2018
Service Tax
Mr. Justice K. Ravichandrabaabu
For the Petitioner : Mr.A.N.R.Jayaprathap
For the Respondent : Mr.Rajkumar Jabhak Standing Counsel
ORDER
Mr.Rajkumar Jabhak, learned Standing Counsel takes notice for the respondent. By consent of the parties, this main writ petition is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved against the Order-in-Original dated 31.10.2017, wherein and whereby, the Adjudicating Authority has confirmed the payment of
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t too, when the points raised in this writ petition are touching upon the merits of the order and not on the jurisdictional aspect.
5. The learned counsel appearing for the petitioner submitted that the petitioner was not in a position to file the appeal immediately, due to severe financial crunch and however, the petitioner is willing to pay the tax liability and interest in monthly instalments, if the penalty imposed on the petitioner is revoked.
6. I do not think that the petitioner can canvas all these points before this Court in this Writ Petition as it is for them to agitate the matter before the Appellate Authority by filing a statutory appeal.
Since the petitioner has chosen to pay the tax liability and interest and they are aggr
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