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TMI Blog2021 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... Video Conferencing For the Petitioner : Mr. Nitin Kumar Pasari, Adv. For the CGST : Mr. P.A.S. Pati, Adv. Heard learned counsel for the petitioner Mr. Nitin Kumar Pasari and for the respondents CGST Mr. P.A.S. Pati. Petitioner came aggrieved by notice dated 13th October 2020 (Annexure-2) and 6th November 2020 (Annexure-5) issued under Section 87 of the Finance Act, 1994 upon its servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest at the appropriate rate were also ordered to be charged on the confirmed amount of service tax. Section 85 of the Act of 1994 provides for appeal against the adjudication order within a period of two months. Petitioner, as is bound, is willing to go in appeal where after deposit of 7.5% of the tax amount, stay of the tax dues shall come into play in terms of the amended provisions of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 87 of the Act of 1994 that once the adjudication order has been passed by the respondent no.2, petitioner, instead of agitating the grievance before this Court, should go in appeal and make pre-deposit to get a stay of the impugned demand. He submits that once the appeal is filed and predeposit is made, petitioner should approach the respondent no.2 with a request to keep the notices at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same should be considered by the competent authority / respondent no.2 in accordance with law, without any delay. The petitioner is granted liberty to approach the respondent no.2 after filing of the appeal and the necessary predeposit of 7.5% for seeking a recall of the notices at Annexure-2 and 5 respectively or for keeping it in abeyance, which may be considered in accordance with law as expe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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