2017 (5) TMI 1147

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..... WMP. Nos. 12312 to 12323 of 2017 - -
Service Tax
K. Ravichandrabaabu, J. For the Petitioner : Mr. A.R.L. Sundaresan For the Respondents : Mr.V.Sundareswaran ORDER Mr.V.Sundareswaran, learned Standing Counsel, takes notice for the respondents 1 and 2 in WP.Nos.11367 to 11370 of 2017. The third respondent Bank is formal party, as they are only the garnishee. The petitioner is aggrieved ag .....

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..... icipality, and that the previous officer has not taken steps to file such appeals in time. Apart from saying so, the learned Senior Counsel submitted that stay has been granted by the Hon'ble Supreme Court against recovery prior to 30.09.2011 and therefore, the petitioner thought that the respondents 1 and 2 will not make any demand. However, he fairly conceded that the Interim Order granted b .....

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..... de, this Court is of the view that the petitioner has to only seek for alternative remedy before the First Appellate Authority and canvass all the points raised in this writ petition. As it is admitted that the petitioner has also paid more than 60% of the tax demand, there cannot be any difficulty for the petitioner to seek for an Interim Stay of further recovery, pending disposal of the first ap .....

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