2026-VIL-900-GUJ-ST
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SERVICE TAX High Court Cases

Service Tax - Pre-deposit requirement, Restoration of the dismissed appeals - Appellant engaged in business of providing immovable property on rent was demanded service tax with penalty - The Tribunal initially dismissed the appeals for non-compliance with the pre-deposit requirement imposed by the stay order. Subsequently, the Department recovered the entire service tax liability through attachment of the appellant's bank account and the remaining differential amount was paid by the appellant. The appellant then approached the Tribunal for restoration of the dismissed appeals - Whether the Tribunal can restore appeals which were dismissed for non-compliance of the pre-deposit requirement when the entire service tax liability was subsequently recovered by the Department through attachment and partial deposits - HELD - The entire service tax liability payable by the appellant has been recovered by the Department and therefore there is sufficient compliance of the order imposing pre-deposit of the amount. The right of appeal is sacrosanct and should not be lightly taken away - The Tribunal is vested with powers under Rule 41 of the CESTAT (Procedure) Rules, 1982 to pass such orders or give such directions as may be necessary or expedient to secure the ends of justice. Even where the pre-deposit requirement is not initially fulfilled, a relaxed view should be taken of belated compliance if there is an explanation for the delay - The reasons assigned by the Tribunal that once the matter was dismissed for non-payment of the pre-deposit amount, the same cannot be restored even after the amount paid, is not tenable and the Tribunal ought to have passed an order exercising the powers under Rule 41 of the Rules to restore the Appeals - The impugned order of the Tribunal is quashed and set aside and both appeals are restored to the file of the Tribunal to be decided on merits after providing an opportunity of hearing to the appellant in accordance with law – The appeals are allowed
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