2018 (5) TMI 568

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....) No. 1,2 (PER: HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner has directly challenged an order-in-original passed by the Commissioner of Service Tax under which she has confirmed substantial tax and penalty demands which comes to approximately Rs. 2 crores each. The sole reason for bypassing the appellate remedy cited before us is that the case involves complex accounting entries which th....

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....when the issues depend largely on facts and predominantly various entries, we are not averse to granting one more opportunity to the petitioner to present the case before the Commissioner. This would also reduce the burden of the Tribunal who would have the benefit of a detailed order. This however, cannot be done unconditionally. To instill sense of seriousness, we would require the petitioner to....