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TMI Blog2024 (3) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing. It cannot be said that Ext. P6 was passed without jurisdiction or without complying with the principles of natural justice. Without challenging Ext. P6 in appeal, the appellant cannot challenge the same in the writ petition. Hence, the challenge against Exts. P6 and P8 must fail. Appellant submitted that the appellant may be granted instalment facility to clear off the liability, and he may be permitted to operate the bank account on payment of the first instalment. The learned standing counsel for the respondents submitted that the Commissioner has the power to grant a maximum of 24 instalments. Considering the facts and circumstances of the case and the present financial condition of the appellant, the appellant can be permitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd respondent passed Ext. P6 order upholding charges in the show cause notice finding that the appellant is liable to pay an amount of Rs. 36,19,736/- towards service tax u/s 73(2) of the Finance Act, 1994 r/w section 174(2) of the CGST Act, 2017, interest u/s 75 of the Finance Act, 1994, penalty of Rs. 36,19,736/- equivalent to the service tax confirmed u/s 78 of the Finance Act, 1994 and further penalty of Rs. 10,000/- u/s 77 of the Finance Act, 1994 r/w Section 174(2) of the CGST Act, 2017. The appellant did not challenge the said order in appeal. Thereafter, the 2nd respondent issued Ext. P8 notice to the appellant's Bank u/s 87(b) of Chapter (V) of the Finance Act, 1994, directing the Bank not to permit any withdrawal from the acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the case and the present financial condition of the appellant, we are of the view that the appellant can be permitted to clear off the service tax liability by way of instalments. Hence, the following order is passed: (i) The appellant shall make a payment of Rs. 25,00,000/- (Rupees Twenty-Five lakhs only) towards the service tax liability on or before 31st January, 2024. (ii) On such payment, the respondents shall take steps to lift the freezing of the bank account and permit the appellant to operate his bank account. (iii) The appellant shall pay the balance service tax liability in 24 equal monthly instalments w.e.f. 1st March, 2024. (iv) If the appellant defaults on the payment of any of the instalments, the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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