The Kerala High Court allowed one month time to file an appeal under sales tax as the notice demanding sales tax was issued after a three-month limitation under section 86 of the Finance Act, 1994 when the assessee prepared a sales tax appeal.
Sri. C.A Jojo, counsel appeared for the petitioner as well as Sri. Sreelal N.Warrier, Standing Counsel appeared for the respondents.
The petitioner, Kollad Service Co-Operative Bank Ltd is an assessee under the provisions of Service Tax, has suffered an order in original dated 22.02.2023, against which he has filed an appeal before the Appellate Authority. The appellate order dated 17.08.2023. Before the limitation of three months as provided under Section 86 of the Finance Act, 1994, the 3rd respondent has issued notice asking the petitioner to deposit the amount of service tax as per order.
Counsel for the petitioner submitted that the petitioner had already prepared the appeal before the Sales Tax Authority, Bangalore and he will make the remaining statutory deposit of 10% and he will file the appeal within one month.
Considering the circumstance the single judge bench comprising Justice Dinesh Kumar Singh petitioner was granted one month to file an appeal against the order. It was further held that “for one month from today, the impugned notice shall not be implemented.”
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