2026-VIL-422-JHR-ST
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SERVICE TAX High Court Cases

Service Tax - Delayed adjudication of Show Cause Notice – Challenge to Order-in-Original on the ground of delayed adjudication – The notice was issued on 29.09.2020 but the order was passed after 5 years. The petitioner contended that such delayed adjudication vitiates the order and that it is unable to make the pre-deposit required for an appeal against the order - Whether the delayed adjudication, by itself, is sufficient ground to quash the order-in-original – HELD - The Hon'ble Supreme Court is considering the larger issue of whether orders made after unreasonable delay can be quashed on that ground alone. Pending the Supreme Court's decision, the Court is not inclined to entertain the writ petition - The petitioner has raised several other grounds to challenge the order-in-original, apart from the issue of delayed adjudication. If the Supreme Court ultimately holds that delayed adjudication alone is not a ground to quash the order, then the petitioner will have to raise all its other challenges before the appellate authority, which would be a more comprehensive remedy than a piecemeal adjudication before the High Court – The petitioner is directed to avail of the alternate remedy of appeal. The right to appeal is subject to a pre-deposit and based upon the audited accounts alone, it cannot be accepted that the petitioner is unable to pay the pre-deposit amount, and to that extent, the alternate remedy is not efficacious. The jurisdiction under Article 226 of the Constitution cannot be exercised to frustrate the statutory regime provided in the Statute - The writ petition is disposed of with liberty to the petitioner to avail of the alternate remedy of appeal
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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