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2015 (9) TMI 890 - DELHI HIGH COURT

2015 (9) TMI 890 - DELHI HIGH COURT - 2015 (39) S.T.R. 991 (Del.) - Waiver of pre deposit - Best Judgment assessment - Section 72 - Failure by the Appellant to furnish complete particulars despite repeated opportunities - Held that:- Returns in Form ST-3 filed online by the Appellant was rejected by the computer on the ground of some error and was not re-filed till after a Show Cause Notice was issued to the Appellant on 18th October, 2012 - Court finds that the Appellate has raised serious obje .....

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Appellant as pre-deposit - Partial stay granted. - CEAC 24/2015 & CM Nos.11468/2015, 14055/2015, 14056/2015, 14057/2015 - Dated:- 5-8-2015 - Dr. S. Muralidhar and Mr. Vibhu Bakhru, JJ. For the Petitioner : Mr C. Hari Shankar, Senior Advocate with Mr Pushkar Kumar Singh, Advocate. For the Respondent : Mr Satish Kumar, Senior Standing Counsel. ORDER 1. The appeal as originally filed was directed against the order dated 11th May, 2015 passed by the Customs, Excise & Service Tax Appellate ( CEST .....

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d for that purpose is taken on record. 3. It is seen that the CC by the order dated 28th November, 2013 held that the best judgment assessment under Section 72 of the Finance Act was invokable against the Appellant for the purposes of assessing the service tax for the period 2011-12. The CC proceeded to confirm the demand of service tax of ₹ 1,55,71,202/- apart from penalty. One factor that appears to have weighed with the CC as well as the CESTAT was the failure by the Appellant to furnis .....

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