2023 (2) TMI 1446

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....T - 2023:GAU - AS:2594 - DB<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 20-2-2023<br>WA 188/2022 - -<br>Service Tax<br>Hon'ble The Chief Justice Hon'ble Mr. Justice Suman Shyam For the Appellant : Mr. D. Saraf, Adv. For the Respondent(s) : Mr. S.C. Keyal, Sr. SC, GST. ORDER 1. The instant intra-court appeal is directed against the judgment/final order dated 1....

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....m view that the expression of opinion by the learned Single Bench as indicated in the impugned order is absolutely justified. 4. The contention of the learned counsel for the appellant/writ petitioner that a statutory pre-deposit is required to be made for filing an appeal and thus, the remedy is not efficacious, is clearly unworthy of credence because mere requirement of furnishing or making t....