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2020 (7) TMI 4

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..... a letter dated 24.09.2019 (Annexure P-10) to one of the supplier of the petitioner calling upon it to stop payment to the petitioner and the amount due may be paid directly to the credit of the Central Goods and Service Tax Department - the said letter does not show final quantification determination and is at best a preliminary figure. No fault can be found with the action of the respondents i .....

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..... ity. As per the petitioner, thereafter the investigation is going on. The petitioner deposited a sum of ₹ 2 lakhs and wrote a letter to the Superintendent GRP-1 (Anti-Evasion), Gurugram asking for five installments to pay the amount 'as soon as possible'. Thereafter on 18.12.2018, the petitioner is informed that the case for service tax was being enquired into. During the pendency .....

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..... d that M/s Opel Auto Products Pvt. Ltd. has defaulted the payment of Service Tax to the tune of ₹ 20 Lakhs pertaining to the period 2015-16 to June, 2017.' 4. It is the contention of counsel for the petitioner that this sentence shows that liability stands determined. 5. In our opinion, the said letter does not show final quantification determination and is at best a preliminary f .....

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