Kaviyoor Service Co Operative Bank LTD No. A 707 vs. Commissioner Of Central Tax
Held
The High Court allowed the petitioner to make the mandatory pre-deposit of 7.5% of the demand within ten days. Upon compliance, the Appellate Authority was directed to hear and decide the appeal on its merits, also considering any application for condonation of delay in filing the appeal.
Facts
A Co-operative Bank was assessed for service tax, cesses, and penalties under the Finance Act, 1994. Its appeal to the Commissioner (Appeals) was dismissed for non-compliance with the mandatory pre-deposit of 7.5% of the tax assessed, as required by Section 35F of the Central Excise Act.
Key Issues
The key legal issue was whether the Appellate Authority correctly dismissed the appeal for non-compliance with the mandatory pre-deposit requirement, and if the High Court should grant an opportunity to fulfill this condition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 12TH DAY OF OCTOBER 2023 / 20TH ASWINA, 1945 WP(C) NO. 33391 OF 2023 PETITIONER: KAVIYOOR SERVICE CO OPERATIVE BANK LTD NO. A 707 KAVIYOOR P.O., THIRUVALLA, PATHANAMTHITTA DISTRICT , REPRESENTED BY ITS SECRETARY, PIN - 689582 BY ADV K.N.RADHAKRISHNAN(THIRUVALLA) RESPONDENTS: 1 COMMISSIONER OF CENTRAL TAX CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF THE COMMISSIONER OF (APPEALS), CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THAZHETHEKKATHIL TOWER, ST. PETER'S JUNCTION, PATHANAMTHITTA, PIN – 689645 ADV.SREELAL N WARRIER - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.33391 of 2023 2 JUDGMENT Dated this the 12th day of October, 2023
The present writ petition has been filed under Article 226 of the Constitution of India by the petitioner, a Co-operative Bank situated at Kaviyoor. An order in ori
The judgment continues below.
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