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2019 (7) TMI 155

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..... ceded by a letter dated 08.04.2015 of the same authority imputing short deposit of service tax payable by the petitioner - HELD THAT:- The submissions present at paragraphs 24 to 28 of the counter affidavit initially filed as well as in the pleadings present in the rejoinder to the supplementary affidavit, subsequently filed, in no manner indicates a pre-judgment to the issue in contest rather par .....

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..... sdiction Case No.1911 of 2017 - - - Dated:- 19-6-2019 - Mr. Justice Jyoti Saran And Mr. Justice Anjani Kumar Sharan For the Petitioner/s : Mr. P. K. Shahi, Sr. Adv., Mr. Arvind Kumar Verma, Adv. For the Respondent- GST C. Excise : Mr. Satya Prakash Tripathy, Sr. Adv. For the Respondent-BSNL : Mr. Harendra Pd. Singh, Adv., Ms. Archana Sinh .....

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..... ons at Annexure-15 to the writ petition. Counter affidavits have been filed. Now while it is the case of the petitioner that as a contractor appointed by BSNL for execution of certain contracts as per the agreement, whatever was the liability towards the service Tax has been discharged by the petitioner, the position is contested by the BSNL by filing a counter affidavit and registe .....

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..... tioner and we are of considered view that the submissions present at paragraphs 24 to 28 of the counter affidavit initially filed as well as in the pleadings present in the rejoinder to the supplementary affidavit, subsequently filed, in no manner indicates a pre-judgment to the issue in contest rather paragraph 27 of the counter affidavit very clearly explains that notice has been issued to the t .....

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..... all proceed to dispose of the matter in accordance with law after giving opportunity of hearing to the contesting parties. We clarify that any default either by the petitioner or the BSNL would entitle the Superintendent to dispose of the matter on the basis of materials on record. With the observations above, we dispose of the writ petition. - - TaxTMI - TMITax - Service .....

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