https://www.taxtmi.com/caselaws?id=292981 The Kerala High Court allowed a writ petition challenging the rejection of an appeal against a service tax liability order due to non-payment of the mandatory deposit amount. The Court directed the petitioner to pay the required pre-deposit amount within a month. Upon payment, the appellate authority was instructed to consider the appeal as valid, hear the petitioner, and dispose of the appeal within three months. This decision underscores the importance of procedural fairness, providing opportunities for compliance, and ensuring a balanced approach to upholding the right to appeal while maintaining due process. en-us Wed, 16 Sep 2020 00:00:00 +0530 Sat, 16 Jan 2021 22:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292981 The Kerala High Court allowed a writ petition challenging the rejection of an appeal against a service tax liability order due to non-payment of the mandatory deposit amount. The Court directed the petitioner to pay the required pre-deposit amount within a month. Upon payment, the appellate authority was instructed to consider the appeal as valid, hear the petitioner, and dispose of the appeal within three months. This decision underscores the importance of procedural fairness, providing opportunities for compliance, and ensuring a balanced approach to upholding the right to appeal while maintaining due process. Case-Laws Central Excise Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292981