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2021 (1) TMI 1135 - HC - GSTRecovery of service tax - non-payment of Service Tax on Taxable Services - petitioner did not reply to SCN - HELD THAT - It is directed that the Petitioner, as undertaken before this Court by learned counsel for the Petitioner, will positively file its reply to the SCN dated 14th October, 2020 on or before 8th February, 2021. In that event, after giving the Petitioner an opportunity of hearing, the order on such SCN shall be passed by the Opposite Party not later than 15th March, 2021 and communicated to the Petitioner not later than 22nd March, 2021. Petition disposed off.
Issues:
1. Challenge against show cause notice for non-payment of Service Tax on "Taxable Services." 2. Direction to file a reply to the show cause notice by a specified date. 3. Timeline for passing the order on the show cause notice. 4. Stay on enforcement of demand if order is adverse to the petitioner. Analysis: The High Court addressed a matter concerning a Petitioner challenging a show cause notice (SCN) dated 14th October, 2020, related to non-payment of Service Tax on "Taxable Services." Despite the Petitioner not responding to the SCN, a demand notice was issued to recover the alleged service tax. The Court directed the Petitioner to file a reply to the SCN by 8th February, 2021. Following the reply, the Opposite Party was instructed to pass an order on the SCN by 15th March, 2021, with communication to the Petitioner by 22nd March, 2021. In case the order is adverse to the Petitioner, the enforcement of the demand shall be stayed for ten days to allow the Petitioner to seek legal remedies. Furthermore, the Court disposed of the writ petition with the mentioned directives. Due to the ongoing COVID-19 situation, the parties were advised to use a soft copy of the order available on the High Court's website, treating it equivalent to a certified copy as per the Court's Notice No.4587 dated 25th March, 2020. The judgment aimed to ensure procedural fairness and adherence to timelines in dealing with the tax dispute, providing the Petitioner with an opportunity to present their case and seek appropriate legal recourse if needed.
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