https://www.taxtmi.com/caselaws?id=408734 Rule 7(3) of the Service Tax Rules, 1994 made half-yearly service tax returns mandatory in electronic form from 1 October 2011, and a manual return could not be demanded as of right once that mode was prescribed. The assessee had otherwise been filing electronically and showed no technical inability to comply. In these circumstances, the Kerala HC held that refusal to accept the manual return did not call for interference under Article 226, and relief was not warranted. en-us Tue, 19 Jan 2021 00:00:00 +0530 Wed, 11 Aug 2021 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408734 Rule 7(3) of the Service Tax Rules, 1994 made half-yearly service tax returns mandatory in electronic form from 1 October 2011, and a manual return could not be demanded as of right once that mode was prescribed. The assessee had otherwise been filing electronically and showed no technical inability to comply. In these circumstances, the Kerala HC held that refusal to accept the manual return did not call for interference under Article 226, and relief was not warranted. Case-Laws Service Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408734