2021 (4) TMI 825

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..... te of more than one assessment order passed against the petitioner - HELD THAT:- In the counter affidavit, the adjudicating authority has stated that the petitioner is liable to pay a total sum of ₹ 24,44,383/- towards service tax liability along with appropriate interest and penalty. Since the petitioner is a local body, certainly, relief can be granted in respect of the penalty portion. B .....

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..... hority has passed more than one assessment order against the petitioner. Since the amount payable under those orders had not been remitted, the impugned order of attachment came to be passed. As a result, the petitioner's bank account lying with the fourth respondent bank got frozen. Questioning the same, this writ petition has been filed. 3.In Paragraph No.6 of the counter affidavit, the a .....

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..... with such a request. It is for the adjudicating authority to pass orders thereon. Of-course, the petitioner is at liberty to challenge the primary order of assessment and certainly, relief would be given to the petitioner as far as the penalty portion is concerned. 6.With these observations, the writ petition is dismissed. No costs. Consequently, connected miscellaneous petitions are closed. .....

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