Mrs. Talat Aisha vs Union Of India And 3 Others
2022 Latest Caselaw 9717 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 3
 
Case :- CIVIL MISC REVIEW APPLICATION No. - 261 of 2022
 
Applicant :- Mrs. Talat Aisha
 
Opposite Party :- Union Of India And 3 Others
 
Counsel for Applicant :- Tanmay Sadh
 
Counsel for Opposite Party :- A.S.G.I.,C.S.C.,Dhananjay Awasthi
 

 
Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

Shri Dhananjay Awasthi, learned counsel for the respondent no.3, Shri Anant Kumar Tiwari, learned counsel for the respondent no.1 and the learned Standing Counsel for the respondent no.1 are present.

The applicant wants review of the judgment and order dated 29.03.2022 passed by this Court in Writ-Tax No. 1016 of 2021 (Mrs. Talat Aisha vs. Union of India & 3 Ors.), which is reproduced below:-

"List has been revised. None appears for the petitioner to press this petition.

Sri Dhananjay Awasthi, learned counsel for the respondent no.3 and the learned Standing Counsel for respondent no. 2 are present.

This writ petition has been filed challenging the assessment order in original dated 2.8.2021, passed by the respondent no.3 confirming certain demands of service tax. Penalty has also been imposed under Section 77(2) and 78 of the Finance Act, 1994 read with Section 174 of CGST Act, 2017. Fine and interest has also been imposed.

Against the impugned order, the petitioner has right of appeal under the Finance Act, 1994/CGST Act, 2017.

In view of the aforesaid, the writ petition is dismissed on the ground of alternative remedy leaving it open for the petitioner to file an appeal before the competent authority in accordance with law."

We do not find any good ground for review of the aforequoted judgment dated 29.03.2022 passed by this Court. Therefore, this review application is rejected.

Order Date :- 8.8.2022

SK