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TMI Blog2022 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... llful suppression of material facts - seeking production of all the relevant materials before the Court - HELD THAT:- It would be inappropriate for the Court under Article 226 to go into such question requiring the petitioner to produce all the relevant materials before the Court and then embark upon the question as to whether the tax was paid or not. The said exercise would be further inappropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant materials and also to raise any other issue that the petitioner may desire to raise. Upon conducting such hearing, a reasoned order be passed and the order to be passed shall supersede the demand- cum-show-cause notice dated 29.09.2020 impugned before this court. Petition allowed. - WP(C)/5209/2021 - - - Dated:- 2-3-2022 - HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of service tax amounting to ₹ 1,46,41,544/- (Rupees One Crore Forty Six Lakh Forty One Thousand Five Hundred and Forty Four). 3. Ms. M Bhattacharjee, learned counsel for the petitioner has raised several factual aspects before the Court that on facts the petitioner had paid all the necessary service tax that was payable under the law and for certain period thereof they are not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Considering the nature of the contention raised by the petitioner on facts that they had paid all the tax, it would be inappropriate for the Court under Article 226 to go into such question requiring the petitioner to produce all the relevant materials before the Court and then embark upon the question as to whether the tax was paid or not. The said exercise would be further inappropriate from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and allow them to produce all the relevant materials and also to raise any other issue that the petitioner may desire to raise. Upon conducting such hearing, a reasoned order be passed and the order to be passed shall supersede the demand- cum-show-cause notice dated 29.09.2020 impugned before this court. 7. Till such hearing is given and a reasoned order is passed, no coercive action be take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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