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2015 (10) TMI 519

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..... S Jetly with Mr Jitendra B Mishra ORDER P. C. 1. By this Petition under Article 226 of the Constitution of India, the Petitioner is seeking a writ of certiorari or any other appropriate writ, order or direction calling for the records and the impugned office letters (Annexure 'A' colly.) issued by the Respondent No.2 and thereafter to quash and set aside the same. 2. The Petitioner is .....

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..... oof thereof. 4. The Petitioner declared the dues to the extent of Rs. 96,28,837/. The sum equivalent to 50 % of the same was calculated and arrived at Rs. 48,14,419/. That was to be paid before 31st December 2013 and thereafter balance tax dues or remainder was to be paid on or before 30th June 2014. The Petitioner could not comply with this condition and pointed out his own difficulties. 5. We .....

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..... ts the Finance Act and allows levy, imposition and recovery of service tax. It is this latter tax which is subject matter of the Petition. The Petitioner is clearly in arrears of payment of the same. 7. We cannot compel at the instance of the defaulter like the Petitioner the Service Tax Department to recover the amounts as desired by the Petitioner and in a particular manner alone. Once there is .....

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