Recovery before expiry of statutory period for filing appeal is breach of statutory provisions – HC

The impugned communications dated 22 January 2014 and 23 January 2014 issued by  Respondent no.3 Assistant Commissioner of Service Tax insisting that the Petitioner should pay the amounts adjudicated upon by order dated 27 December 2013 is contrary to the provisions of the Finance Act which provides for a period of three months to file an appeal to the Tribunal. In this case, the impugned communications are issued without waiting for the statutory period of three months provided to enable the filing of an appeal and stay application to the Tribunal is over. This is contrary to the CBEC circul...