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2024 (3) TMI 1022 - KERALA HIGH COURTRecovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the appellant until the service tax liability is fully satisfied - Post GST era - HELD THAT:- Ext. P6 order has been passed after complying with all the statutory formalities and giving sufficient opportunity to the appellant for 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 permitted to clear off the service tax liability by way of instalments - appellant shall make a payment of Rs. 25,00,000/- towards the service tax liability on or before 31st January, 2024 - Appeal disposed off.
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