Mithlaj. P Vs Commissioner Of Central Tax, Kochi
Date: November 7, 2023
Subject Matter
Court cannot interfere with the taxation order since the petitioner failed to utilize the statutory remedy of appeal within the prescribed time
Summary
The petitioner, engaged in providing services as a private spice garden and joy rides, received a notice from the tax authorities regarding the non-payment of service tax for the financial years 2016-17 and 2017-18. The petitioner argued that the inc…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner impugning Exts.P6 and P8 orders passed by the 2 nd respondent. 2. The petitioner is engaged in providing services by way of right to admission to the private spice garden and services by way of joy rides, such as elephant rides. On the basis…