Can financial hardship comes to rescue?
Service Tax's Show cause notice (SCN) was issued following which order-in-original was passed during lockdown period in view of COVID-19
Statutory appeal was rejected on ground that pre-de-posit of 7.5% of tax demanded was not made by the Commissioner (Appeals)
Jharkhand High Court held:
=> Ground of extreme financial hardship during said period could not be outrightly rejected.
=> Order-in-original was passed when first wave of COVID was at its peak.
=> As the Petitioner-assessee was now ready and willing to avail alternative remedy of appeal and comply with mandatory requirements of pre-deposit.
=> Appeal before Appellate Authority was directed to be restored subject to payment of pre-deposit
Title: Brij Bihari Tiwari vs Union of India
Court: Jharkhand High Court
Citation: W.P. Tax 1506 of 2021
Dated: 14-Jul-2022
Complied by: Abhishek Raja Ram
