Telangana HC Dismisses Delayed Service Tax Challenge Filed After Four Years

Indian Tours & Travel Vs Joint Commissioner of Central Tax (Telangana High Court) In a significant ruling concerning delayed challenges to tax adjudication orders, the Telangana High Court in M/s. Indian Tours & Travels v. Joint Commissioner of Central Tax refused to entertain a writ petition filed nearly four years after the passing of the Order-in-Original under the Finance Act, 1994. The Court reiterated that extraordinary writ jurisdiction cannot be invoked after inordinate delay, especially when statutory remedies were available. Relying upon the Supreme Court judgment in Assistan...