2007 (12) TMI 5 - SCH - Service Tax

Supreme Court allows appeal against assessment order, sets aside impugned order, instructs filing appeal within 30 days.

The Supreme Court granted leave and condoned the delay in a case where a writ petition against an assessment order was deemed not maintainable. The ... Maintainability of writ petition against assessment order - availability of statutory appeal against assessment order - propriety of adjudication of contractual and factual questions in writ proceedings - set aside of impugned order with liberty to file appeal - condonation of delay in filing appeal - preservation of status quo pending appellate remedyMaintainability of writ petition against assessment order - availability of statutory appeal against assessment order - propriety of adjudication of contractual and factual questions in writ proceedings - Writ petition challenging an assessment order is not maintainable and the proper remedy is to file the statutory appeal. - HELD THAT: - The Court held that the matters raised - including the nature of rights conferred on the allottees, the consideration for payment of instalments, and whether construction was on the appellant's own account or for the allottees - required thorough adjudication and could not be resolved in writ proceedings. Such factual and contractual controversies fall within the competence of the statutory appellate forum and therefore the writ petition was not an appropriate vehicle for deciding the assessment dispute.Writ petition not maintainable; appellant ought to proceed by filing the statutory appeal.Set aside of impugned order with liberty to file appeal - condonation of delay in filing appeal - preservation of status quo pending appellate remedy - Impugned assessment order set aside and liberty granted to file appeal within thirty days; such appeal shall not be dismissed on limitation if filed within that period, and status quo is to be maintained for thirty days. - HELD THAT: - In view of the conclusion that the statutory appellate remedy is the proper forum, the Court set aside the impugned order and granted the appellant liberty to institute the appeal before the Appellate Authority within thirty days from the date of the order. The Court directed that the appeal shall not be dismissed on the ground of limitation provided it is filed within the stipulated thirty-day period, and ordered that the status quo as of the date of the order be maintained for thirty days. The Court also expressly condoned delay and granted leave in the proceedings permitting this relief.Impugned order set aside; liberty to file appeal within thirty days without dismissal on limitation if so filed; status quo to be maintained for thirty days; delay condoned.Final Conclusion: The appeals are disposed of by setting aside the impugned assessment order; the appellant is granted liberty to file the statutory appeal within thirty days (which shall not be dismissed on limitation if filed within that period), status quo to be maintained for thirty days, and delay has been condoned. The Supreme Court condoned the delay and granted leave in a case where a writ petition against an assessment order was found not maintainable. The appellant was directed to file an appeal within thirty days, maintaining the status quo in the meantime. The impugned order was set aside with liberty to appeal before the Appellate Authority. The judgment was delivered on December 3, 2007.