2025-VIL-653-PAT-ST
  1. Home
  2. 2025-VIL-653-PAT-ST

SERVICE TAX High Court Cases

Service Tax – Delay and Laches, maintainability of writ petition, Alternative Remedy - The petitioner failed to file an appeal under Section 86 of the Finance Act, 1994 within the prescribed time limit of 3 months from the date of receipt of the order - Whether the High Court ought to have entertained the writ petition filed by the petitioner, given the delay and failure to exhaust the alternative statutory remedy of appeal - HELD - The writ petition was not maintainable due to the delay and laches on the part of the petitioner. The High Court, while exercising its discretionary jurisdiction under Article 226 of the Constitution, must consider factors such as delay and laches on the part of the petitioner - the petitioner had a statutory remedy of appeal under Section 86 of the Finance Act, 1994, which it failed to avail within the prescribed time limit. The petitioner cannot bypass the statutory remedy and directly approach the High Court under Article 226, especially after a significant delay of around 5 years - the High Court is duty-bound to consider factors such as the existence of an alternative effective remedy, the petitioner's unexplained delay and laches, and whether the petition is ex facie barred by any law of limitation - In the present case, the petitioner had failed to make out a case to invoke the extraordinary jurisdiction of the High Court under Article 226, given the delay and failure to exhaust the alternative statutory remedy - the writ petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST changes in July '25
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?