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September 2014

2014 (35) S.T.R. 204 (Mad.) C. Adhimoolam vs. Registrar, CESTAT, Chennai

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Whether the assessee is allowed to challenge the order before High Court when the appeal is pending before Tribunal?

Facts:
The Assistant Commissioner of Central Excise passed an order against the petitioners to pay service tax along with interest and penalties but the said order was got rejected on the ground of limitation. Hence, the order was further challenged and was pending before the Tribunal along with stay application. However, simultaneously the departmental authorities started taking action to recover tax from the petitioners and hence, the petitioners filed writ petition before the Hon’ble High Court.

Held:
Since the appeal was pending before the Tribunal, only Tribunal would have to decide the appeal on merits. In case, the Tribunal does not waive the condition of predeposit, the petitioner would be required to deposit service tax with interest and penalties. According to Article 266 of the Constitution of India, it was not open for the petitioner to challenge the very same order before the High Court when the appeal was pending before the Tribunal and initiate parallel proceedings before various fora. The writ was thus dismissed.

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