2021 (9) TMI 265

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....or Petitioner: Mr.Aryaman And Mr.Muthuvenkataraman For Respondent: Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The relief sought for in the present writ petition is to quash the Order-in-Original No.54 of 2012 dated 15.02.2012. 2. The preamble of the order impugned itself reveals that any person deeming himself aggrieved by this order may appeal against it to the Commissioner....

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....This Court is of the considered opinion that calculated way of prolonging the litigation can never be encouraged by the Courts. Protraction of the issues in unjust gains are to be viewed seriously by the High Courts. Writ Petitions are filed challenging either the Order-in- Original or challenging the vires of the Act. Undoubtedly, those Writ Petitions challenging the vires of the Service Tax Act ....

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....inal. The Writ Petition was filed on 27.02.2012. Now, the Writ Petition is pending for more than nine years. Even now, representation is made that the Writ Petition is to be tagged along with the other Writ Petitions, challenging the vires of the Act. 6. This being the facts and circumstances in the interest of justice and to adopt a balancing approach, this Court is inclined to direct the peti....