2025 (2) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Case No. 4541 of 2024 - -<br>GST<br>Honourable Mr. Justice P.B. Bajanthri And Honourable Mr. Justice Sunil Dutta Mishra For the Petitioner : Mr. Shashwat Pratyush, Advocate., Mr. Himanshu Shekhar Jha, Advocate. For the Respondents : Mr. Anshuman Singh, Sr. SC, CGST and Cx., Mr. Prabhat Kumar Singh, Advocate. ORAL JUDGMENT PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI ORDER In the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... payment of pre-deposit or alternatively grant some time to make pre-deposit amount. (iv). For grant of any other relief or reliefs to which the Petitioner is found entitled in the facts and circumstances of the instant case." 2. The petitioner without exhausting statutory remedy of appeal before the Appellate Tribunal under Section 86 of the Finance Act,1994 against the impugned order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Having regard to the disputed issues relating to whether petitioner is exempted for Service tax under the relevant provision or not is required to be adjudicated by the Department or Appellate Tribunal and the same cannot be adjudicated under Article 226 of the Constitution in the writ petition in the light of Hon'ble Supreme Court decision in the case of Shalini Shyam Shetty and another Versus Ra....