https://www.taxtmi.com/caselaws?id=404022 The Court upheld the Settlement Commission's order imposing a late fee of &8377; 1,46,000 under Rule 7C of the Service Tax Rules, 1994, rejecting the petitioner's challenge. The Court emphasized that Settlement Commission decisions are final unless contrary to statutory provisions, and found no basis for interference as the late fee was determined after considering both parties' submissions. The Court dismissed the Writ Petition, stating that jurisdiction under Article 226 does not extend to reviewing Commission decisions absent procedural irregularities or violations of natural justice. en-us Mon, 08 Feb 2021 00:00:00 +0530 Mon, 25 Oct 2021 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404022 The Court upheld the Settlement Commission's order imposing a late fee of &8377; 1,46,000 under Rule 7C of the Service Tax Rules, 1994, rejecting the petitioner's challenge. The Court emphasized that Settlement Commission decisions are final unless contrary to statutory provisions, and found no basis for interference as the late fee was determined after considering both parties' submissions. The Court dismissed the Writ Petition, stating that jurisdiction under Article 226 does not extend to reviewing Commission decisions absent procedural irregularities or violations of natural justice. Case-Laws Service Tax Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404022