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2023 (9) TMI 458

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..... een passed by the respondent is liable to be set aside - HELD THAT:- There are several disputed questions of fact involved in the writ petition, which cannot be adjudicated in the writ proceedings. The petitioner has filed as many as 22 volumes of documents. These documents pertain to the accounts maintained by the petitioner vis-a-vis the final statements of the petitioner with the Bank. There .....

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..... For the Respondent : Mr.B.Ramana Kumar Senior Standing Counsel ORDER Mr.B.Ramana Kumar, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner is before this Court against the impugned Orderin- Original No.18/2023(C) dated 23.03.2023 passed by the respondent. 3. By the impugned order, the respondent has confirmed a total tax liability of Rs.2,78 .....

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..... her income shown in balance sheet 63,963 5. Non-payment of interest for delayed payment of service tax 69,72,910 Total amount demanded 2,78,45,879 4. Apart from the above, the petitioner has also been called upon to pay interest and penalty under Section 75 of .....

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..... oner has filed voluminous records before this Court to substantiate that the impugned order that has been passed by the respondent is liable to be set aside. 9. There are several disputed questions of fact involved in the writ petition, which cannot be adjudicated in the writ proceedings. The petitioner has filed as many as 22 volumes of documents. These documents pertain to the accounts mainta .....

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..... eceipt of a copy of this order. 12. The petitioner shall also pre-deposit 7.5% of the disputed tax along with the appeal. If such an appeal is filed within such time together with pre-deposit of 7.5% of the disputed tax, the CESTAT shall entertain the same without insisting upon the limitation aspect and dispose the appeal on its merits in its turn. 13. This Writ Petition stands dismissed wi .....

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