9911796707
TMI Blog2021 (10) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Sections 70 and 174 of the CGST Act and the Petitioner has been asked to furnish a large number of documents including copies of challans showing its service tax liability deposited after the date of service - the said communication dated 08th August, 2019 does not indicate that the quantum of duty had either been quantified or communicated by the Respondent to the Petitioner on or before 30th June, 2019. Petition dismissed. - W.P.(C) 11648/2021 - - - Dated:- 11-10-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through : Mr. Siddharth Tewari, Advocate. Respondents Through : Ms. Shiva Lakshmi, CGSC with Mr. Siddharth Singh, Advocate for UOI. Ms. Anushree Narain, standin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent No. 5 accepted that the Petitioner had declared its service tax liability in its correspondence, and asked the Petitioner to fully deposit its admitted liability. He states that the Petitioner, relying on the instructions of Respondent No. 5, even deposited a total of ₹ 10.5 Lakhs (Rupees Ten Lakhs Fifty Thousand) out of the admitted service tax liability of ₹ 18,00,000/-(Rupees Eighteen Lakhs), which was later found to be ₹ 20.71 Lakh (Rupees Twenty Lakh Seventy-One Thousand) after the balance CENVAT Credit was also included. 4. Learned Counsel for the Petitioner states that in order to take advantage of the said Sabka Vishwas Scheme and settle the ongoing tax dispute, the Petitioner, on 06th December, 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugust, 2019 had pointed out that, even according to the Petitioner s own calculation, service tax liability was due and outstanding. The Petitioner was asked to deposit the balance service tax liability as calculated by the Petitioner vide the said letter. 8. In fact, from the summons dated 20th May, 2019, it is apparent that the case was under investigation under Sections 70 and 174 of the CGST Act and the Petitioner has been asked to furnish a large number of documents including copies of challans showing its service tax liability deposited after the date of service. In our opinion, the said communication dated 08th August, 2019 does not indicate that the quantum of duty had either been quantified or communicated by the Respondent to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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