2020 (11) TMI 584

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....NKARAN NAMBIAR PETITIONERS: SRI.ANIL D. NAIR, SRI.SREEJITH R.NAIR, SMT.TELMA RAJU AND SMT.SRI HARINI S.P. RESPONDENTS: SRI. SREELAL N WARRIER JUDGMENT The petitioner has approached this Court seeking to quash Ext.P3 appeal preferred by the respondent against an order of assessment under the Finance Act, 1994, as amended, pertaining to Service Tax. In the writ petition it is the case of....

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.... the revenue, when the amnesty scheme was in vogue, he would have applied for the Amnesty scheme with a view to put the quietus to the matter and would not have had to contest the appeal preferred by the revenue. 2. I have heard the learned counsel for the petitioner as also the learned counsel for the respondents. On a consideration of the facts and circumstances of the case and the submiss....