9911796707
TMI Blog2024 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner by quashing the impugned order and by remitting the case back to the respondent to pass fresh orders on merits and in accordance with law within a period of 90 days from the date of receipt of a copy of this order, subject to the petitioner filing a detailed reply to the show cause notice. Considering the fact that the petitioner has already paid the tax, the order attaching the bank account of the petitioner with the concerned bank shall stand vacated. The petitioner is directed to co-operate with the respondent. The writ petition is allowed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.D.Prabhu Mukunth Arun For the Respondent : Mr.R.Nandha Kumar Senior Panel Counsel ORDER Mr.R.Nandha Kumar, learned Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.10.2023 in Order in Appeal NO.056/2023-MDU-ST-APP, has rejected the appeal filed by the petitioner on the ground that it is beyond the statutory period of limitation prescribed under Section 85(3A) of the Finance Act, 1994. 7. The admitted position of the case is that the petitioner company has paid the amounts prior to the issuance of the show cause notice and thereafter, it is not disputed. The petitioner has also drawn attention to the Challans evidencing payment of the entire disputed tax. 8. The case of the petitioner is that there was jurisdictional error as much as the impugned proceeding has been initiated by the Officer located at Tirunelveli in respect of the dispute that had arisen in Chennai in respect of the rental in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, which goes to the root of the issue, I am inclined to give a reprieve to the petitioner by quashing the impugned order and by remitting the case back to the respondent to pass fresh orders on merits and in accordance with law within a period of 90 days from the date of receipt of a copy of this order, subject to the petitioner filing a detailed reply to the show cause notice No.07/ST/AC-TVL/2020 dated 15.10.2020 bearing Ref.C.No.V/ST/15/26/2020-Adjn. Subject to the petitioner filing the reply, the impugned Order in Original No.12/DC/ST/2021 dated 13.07.2021 bearing Ref.DIN. 20210759XO0000725178 C.No.V/ST/15/26/2020- Adjn shall be treated as corrigendum. Considering the fact that the petitioner has already paid the tax, the order attachi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
