2020 (9) TMI 1157

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....ri.C.A.Jojo, Sri.Shaffie Thomas For The Appellant. Other Present: Sri.Sreelal N Warrier, SC JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5 order passed by the 3rd respondent, rejecting an appeal preferred by the petitioner against Ext.P3 order of the 2nd respondent in a matter involving liability to service tax. On a perusal of Ext.P5 order, it is seen that the appella....

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....ner and the learned Standing counsel for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I am of the view that inasmuch as the appeal preferred by the petitioner against the assessment order was numbered by the appellate authority, and was taken up for hearing in 2020, the appellate authority ought to have granted the petitio....