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2022 (4) TMI 1254 - HC - Service TaxPrayer for interim protection till the restoration application is not taken up by the learned CESTAT, Eastern Zone, Kolkata for disposal - recovery of the dues under Section 87 of the Finance Act 1994 read with Section 174 and Section 79 of the CGST Act 2017 - HELD THAT:- Since the restoration petition is pending before the learned CESTAT, Eastern Zone, Kolkata and petitioner had got an interim protection on pre-deposit earlier, we are inclined to grant interim protection to the petitioner from any coercive steps on the part of the respondents till 23.05.2022 when the matter is posted before the learned CESTAT, Eastern Zone, Kolkata. Needless to say, learned CESTAT would endeavour to take up the case on 23.05.2022 or any date prior to or thereafter on prior notice to the petitioner. However, interim order shall cease to operate on 23.05.2022. Let the order be communicated to the learned CESTAT, Eastern Zone, Kolkata through FAX and email, apart from the usual course. Petitioner shall also serve the copy of the instant order upon learned Deputy / Assistant Registrar, CESTAT, Kolkata within a period of 1 weeks. Writ petition disposed off.
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