2021 (5) TMI 223 - HC - Service Tax

Recovery of admitted dues of service tax to be paid by the petitioners - petitioner would fairly state that the arrears are admitted and the orders of assessment giving rise to such demands have attained finality - HELD THAT - In light of the fact that the impugned notice is only for collection of admitted dues that have become final and no legal flaw or infirmity has been raised in this regard, this writ petition has no merit and is dismissed.

Summary

The petitioner sought to quash a notice under Section 87 of the Finance Act, 1994 for recovery of admitted dues of service tax. The arrears are admitted, orders of assessment are final, and attempts to avail of a dispute resolution scheme were unsuccessful. The High Court dismissed the petition as no legal flaw was found in the notice.