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2022 (8) TMI 9 - HC - Service TaxSeeking direction to respondent authorities to accept payment of tax dues as per the Statement in Form SVLDR-3 issue discharge certificate settling the disputes - HELD THAT:- The Court was satisfied that the appellant had made out a prima facie case and precisely for such reason affidavit-in-opposition was directed to be filed by the respondent and the writ petition was directed to be listed on 10th December, 2021 at the top of the list. Further, the learned writ Court had granted permission to file supplementary affidavit, which has also been complied with. Subsequently the matter was heard on 14.12.2021 and on the said date the learned writ Court had directed the matter to be listed for hearing after Christmas Vacation and the respondents were directed to maintain status quo till 11th January, 2022 and/or until further order, whichever is earlier. Thereafter, the matter was not listed. After affidavit-in-opposition has been filed and the reply has also been filed to the said affidavit-in-opposition, it would be better if decision is taken on merits of the matter since the learned writ Court had recorded in its order dated 25.11.2021 that the allegation of technical glitches made by the appellant was not wrong and they have denied it. In such circumstances, by directing disposal of the representation may not yield any result because already the respondents have filed their affidavit-in-opposition and have made their stand clear. Therefore, the writ petition should be decided on merits. The writ petition is restored to its original file and number to be heard and decided by the learned Single Judge on merits and in accordance with law - Appeal allowed.
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