https://www.taxtmi.com/caselaws?id=382128 The Court disposed of the writ petitions seeking refunds under Service Tax Notification No.39/2012-S.T., emphasizing the availability of an alternate remedy through appeal and the importance of exhausting statutory remedies before resorting to Article 226 relief. The rejection of refund claims and imposition of penalties were upheld due to non-compliance with notification conditions. The Court directed the petitioner to challenge the orders before the appellate authority, allowing all grounds, including delay condonation, to be addressed in the appeal. The writ petitions were ultimately disposed of, leaving questions open for the appellate authority's consideration. en-us Tue, 11 Jun 2019 00:00:00 +0530 Fri, 14 Feb 2020 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382128 The Court disposed of the writ petitions seeking refunds under Service Tax Notification No.39/2012-S.T., emphasizing the availability of an alternate remedy through appeal and the importance of exhausting statutory remedies before resorting to Article 226 relief. The rejection of refund claims and imposition of penalties were upheld due to non-compliance with notification conditions. The Court directed the petitioner to challenge the orders before the appellate authority, allowing all grounds, including delay condonation, to be addressed in the appeal. The writ petitions were ultimately disposed of, leaving questions open for the appellate authority's consideration. Case-Laws Service Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382128