P.H.Mohammed Ali vs. Union Of INDIA

WP(C)/25555/2022HC KeralaGSTCNR KLHC01053926202222 August 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

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Held

The High Court directed the Range Officer, Central Excise, Aluva, to facilitate the payment of the pre-deposit by the petitioner if approached within ten days. Upon successful payment, the petitioner would be free to prosecute the appeal filed before CESTAT.

Facts

The petitioner filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against a confirmed service tax demand for the period 2011-12 to 2014-15. However, the petitioner was unable to make the mandatory pre-deposit for the appeal, citing technical glitches with the online payment system.

Key Issues

The key legal issue was the petitioner's inability to make the mandatory pre-deposit for a service tax appeal before CESTAT due to technical glitches in the online payment mechanism, hindering the prosecution of the appeal.

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WP(C) NO. 25555 OF 2022 PETITIONER/S: P.H.MOHAMMED ALI AGED 61 YEARS PUTHIYEDATH HOUSE MUTTOM, THAIKKATTUKARA P.O ALUVA, PIN - 683106 BY ADV H.RAMANAN RESPONDENT/S: 1 UNION OF INDIA REP BY SECRETARY . MINISTRY OF FINANCE SANSAD MARG NEW DELHI, PIN - 110001 2 ASSISTANT REGISTRAR CENTRAL EXCISE ,CUSTOMS AND SERVICE TAX, WTC BUILDING, FKCCI COMPLEX, K.K.ROAD, BANGALORE, PIN - 560009 3 COMMISSIONER OF GST C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, PIN - 682018 BY ADV Thanuja Roshan George THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25555 OF 2022 2

JUDGMENT

Petitioner has approached this Court with a grievance that the petitioner has not been able to prosecute Ext.P1 appeal filed before the Customs, Excise and Service Tax Appellate Tribunal, against a demand for service tax for the period from 2011-12 to 2014-15, which has been adjudicated against the petitioner, and affirmed in appeal.

Learned counsel appearing for the petitioner

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.