Amit Gupta v. Commissioner Of Service Tax Delhi

CWP No.17534 of 2017 {1}

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH CWP No.17534 of 2017 Date of decision:08.08.2017 Amit Gupta ... Petitioner Vs.

Commissioner of Service Tax, Delhi-IV ... Respondent

CORAM:

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. Man Mohan, Advocate for the petitioner.

AJAY KUMAR MITTAL J. (Oral) The petitioner has approached this Court against the order dated 13.06.2017 passed by the Commissioner of Service Tax, Delhi-IV (Annexure P-5).

2.

Learned counsel for the petitioner could not controvert that the order impugned herein, i.e., Annexure P-5, is an appealable order under Section 85 of the Chapter V of Finance Act, 1994 (as amended) (32 of 1994) (hereinafter called "the Act") as certain facts and questions of law are required to be dealt with by the Appellate Authority. 3.

In such a situation, we refrain ourselves to entertain this writ petition at this stage and relegate the petitioner to the remedy of appeal, in accordance with law.

Savita 2017.08.10 13:57 I attest to the accuracy and integrity of this document High Court Chandigarh

CWP No.17534 of 2017 {2} 4.

Dismissed.

(AJAY KUMAR MITTAL) JUDGE (AMIT RAWAL) JUDGE August 08, 2017 savita Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Savita 2017.08.10 13:57 I attest to the accuracy and integrity of this document High Court Chandigarh