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    <title>2023 (11) TMI 1133 - KERALA HIGH COURT</title>
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    <description>The HC dismissed the writ petition filed by the petitioner, who failed to register for service tax and did not pay the assessed tax and penalties under the Finance Act. The court held that it lacked appellate jurisdiction over the Order-in-Original and found no jurisdictional error or breach of natural justice. The petitioner had not utilized the statutory remedy of appeal within the prescribed time, leading to the dismissal of the petition and upholding of the service tax demand and penalties, including the freezing of the petitioner&#039;s bank account.</description>
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    <pubDate>Wed, 08 Nov 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=446242</link>
      <description>The HC dismissed the writ petition filed by the petitioner, who failed to register for service tax and did not pay the assessed tax and penalties under the Finance Act. The court held that it lacked appellate jurisdiction over the Order-in-Original and found no jurisdictional error or breach of natural justice. The petitioner had not utilized the statutory remedy of appeal within the prescribed time, leading to the dismissal of the petition and upholding of the service tax demand and penalties, including the freezing of the petitioner&#039;s bank account.</description>
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      <pubDate>Wed, 08 Nov 2023 00:00:00 +0530</pubDate>
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