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TMI Blog2020 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... the same and file an appropriate reply making good his case that the demand is not justified in law. Let this exercise be undertaken at the earliest. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 1709 of 2020 - - - Dated:- 29-1-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: HARSHIT R PUROHIT (8385) for the Petitioner(s) No. 1 HIRAK P GANGULY (8002) for the Petitioner(s) No. 1 JAYESH B CHAUDHARY (8908) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : MR.J.B.PARDIWALA) 1. By this Writ Application under Article 226 of the Constitution of India, the writ applicant-a Private Limited Company, through one of its Directors, has prayed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V of the Finance Act, 1994 by way of Form ST 2. A copy of the Form ST-2 is annexed herewith and marked as Annexure B. 3.2. The petitioner herein humbly states that he has filed his service tax returns and has always paid the appropriate service tax from time to time without any queries of the department. The last service tax return was filed by the petitioner herein on 22.09.2017 which covered a period from April 2017 to June 2017. A copy of the ST 3 return dated 22.09.2017 filed by the petitioner company is annexed herewith and marked as Annexure C. 3.3 The petitioner herein humbly states that after July 2017 the petitioner herein has continued the business and have duly registered themselves under the provisions of Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 issued by the department pointing out discrepancies. The petitioner vide his reply made it amply clear that the provisions of the service tax have been repealed and therefore the discrepancies pointed out cannot survive as the department does not have proper authority to issue the same. A copy of the reply dated 25.03.2019 is annexed herewith and marked as Annexure G. 3.7. The petitioner herein humbly states that the Department vide its Reminder-I letter dated 02.12.2019 directed the petitioner herein to submit details with regards to the short payment of service tax. It is pertinent at this stage to point out that the said letter is referred as a reminder letter to the letter dated 27.06.2019 issued by the department, but the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by department if any. 7. Cenvat ledger if Cenvat availed. The above information is being called for u/r Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and Section 174 of the CGST Act, 2017. Please submit the aforesaid information / details to this office within 15 days of receipt of this letter. 4. In the aforesaid Reminder, we find reference of the office letter of even no. dated 27th June, 2019. It is the case of the writ applicant that no such letter has been received till this date and, therefore, the writ applicant has no idea about the contents of such letter. 5. It is also the case of the writ applicant that the letter issued, demanding documents for Audit, under Sub-rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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