Shree Mahavira Buildwell Pvt. Ltd. Versus Commissioner of Central GST & Central Excise, Patna, Principal Commissioner of Central Excise & Service Tax, Patna, Commissioner of Central Excise & Service Tax, Patna And Superintendent of Central GST & Central Excise, Patna
Service Tax
2019 (2) TMI 1180 – PATNA HIGH COURT – TMI
PATNA HIGH COURT – HC
Dated:- 8-1-2019
Civil Writ Jurisdiction Case No.19805 of 20
Service Tax
Mr. Justice Jyoti Saran And Mr. Justice Arvind Srivastava
For the Petitioner : Mr.D.V. Pathy, Adv.
For the Respondent : Mr.Anjani Kumar Sharan, ASG
ORDER
The petitioner questions the order dated 27.06.2018 impugned at Annexure-6 passed by the respondent No. 1 confirming the demand of service tax for the p
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eries have not been considered.
Mr. Sharan has invited our attention to the order impugned at Annexure-6 to demonstrate that there is application of mind by the authority to reject the claim so put forth. According to Mr. Sharan all the issues as raised by Mr. Pathy have been dealt and if the petitioner is not satisfied it can be raised by the petitioner in the statutory appeal so available under the Finance Act.
We are in agreement with the objection so taken by Mr. Sharan and thus while allowing the petitioner to raise all the issues so raised herein or any other issue, in the statutory appeal so available to him under the Finance Act, we dispose of the writ petition.
Mr. Pathy informs that the statutory period for filing such appeal h
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