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TMI Blog2021 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... s context that, various flaws, in the impugned order, have been pointed out by the petitioner. Issue notice to the respondent/revenue, via all permissible modes including e-mail - List the matter on 03.12.2021. - W.P.(C) 9628/2021 & CM Nos.29755-56/2021 - - - Dated:- 13-9-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through : Mr. Puneet Agarwal, Mr. Niranjan Kumar Gupta, Mr. Premkand Pal, Mr. Chetan Kumar Shukla and Ms. Hemlata Rawat, Advs. Respondent Through : None. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM No.29756/2021 1. Allowed, subject to just exceptions. W.P.(C) 9628/2021 CM No.29755/2021 [A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Agarwal, the remand order was restricted to the issue, concerning the purported failure, in not granting to the petitioner, the claim for refund of cess quantified at ₹ 36,94,642/-. For this purpose, our attention has been drawn to the Order-in-Original, passed in the first round, dated 03.01.2019 and the remand order passed by the Commissioner (Appeals-I), dated 30.05.2019. [See Annexure P-14 and P-17 .] (vii) Lastly, it is stated that, the impugned show cause notice is based on inaccurate facts. For this purpose, our attention has been drawn to paragraph 8 at page 75 of the case file, wherein it is stated that, on account of Business Auxiliary Services , the petitioner had failed to pay service tax amounting to ₹ 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , via all permissible modes including e-mail. 5.1. Counter-affidavit will be filed by the respondent/revenue, within four weeks from the date of receipt of notice. 5.2. The respondent/revenue, in their counter-affidavit, apart from anything else, will also indicate the amount that has already been paid by the petitioner towards service tax and cess, during the relevant period(s) i.e., October 2016 to March 2017 and April 2017 to June 2017. 5.3. The counter-affidavit will also indicate the liability towards service tax and cess, which the petitioner, according to the respondent/revenue, is mulcted with, as per the ST-3 return. 6. In the meanwhile, there shall be a stay on the operation of the impugned order, dated 30.06.2020. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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