2026 (6) TMI 710

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Committee for SVLDRS Ranchi. Versus M/s. Om Prakash Kashyap.<br>Service Tax<br>2026 (6) TMI 710 - JHARKHAND HIGH COURT - 2026:JHHC:16533 - DB<br>JHARKHAND HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 9-6-2026<br>Civil Review No. 53 of 2023 - -<br>Service Tax<br>HON'BLE THE CHIEF JUSTICE M.S. SONAK AND HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioners: Mr P.S.A. Pati, Advocat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal should be instituted, the determination of tax due had to be categorised under the Litigation Category and not the Arrears Category. 4. Mr Pati also submitted that in this case, the period for filing appeal was not over when the respondent filed the declaration under the Scheme. This was an additional ground for categorising the tax dues under the Litigation Category rather than the Arr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....we are satisfied that this review petition is nothing but an attempt to reargue the matter on merits. This is way beyond the scope of the review jurisdiction. 8. Secondly, in paragraph-11 of the review petition, the petitioners have pleaded as follows: - "11. That the petitioners state that due to the Hon&#39;ble High Court passing the order dated 04.01.2023 allowing the Writ Petition ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....going, the Department appears to be under the impression that, if it cannot file an appeal or an S.L.P. due to the monetary limits involved, it is entitled to maintain a review petition even though the parameters for its exercise may not exist. This impression may also not be proper. In any event, this averment shows that even the Department was quite conscious that, if indeed aggrieved by this Co....