TMI Blog2019 (9) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 74 of the Act of 1994. The application under Section 74 of the Act of 1994 is dismissed - petition dismissed. - Misc. Bench No. - 23733 of 2019 - - - Dated:- 3-9-2019 - Munishwar Nath Bhandari And Alok Mathur JJ. For the Petitioner : Ajai Kumar Srivastava,Dinesh Kumar Srivastava,Rajesh Kumar Lodhi For the Respondent : C.S.C.,Dipak Seth ORDER By this writ petition, a challenge has been made to the order dated 07.08.2019 passed by the Assistant Commissioner, Central Goods Service Tax, Division-III, Lucknow apart from the order dated 20.03.2018 and other orders passed earlier to it. It includes challenge to recovery certificate dated 20.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertained by the authority concerned. Reference of notification has also been given to show that a erroneous interpretation has been taken by the competent authority while passing the order adverse to the petitioner. Lastly it is stated that even the amount has not been quantified, thus it is a case where matter should be remitted back to the competent authority to decide the rectification application afresh after taking note of the documents produced by the petitioner as well as the notification. The finding may be recorded as to whether petitioner is liable towards the service tax to the extent it has been imposed by the respondents. The prayer is to cause interference in the order dated 07.08.2019 and the earlier orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2. I found that the party neither submitted desired documents during investigation nor during adjudication proceedings. It is an established and admitted fact that the party was engaged in providing taxable service but they never disclosed value of taxable services provided and tax paid thereon. They either not filed the prescribed returns or have shown value of taxable service as nil. This clearly show that they have evaded due tax with willful intention of evasion. 6.3. I observe that when the proceedings for recovery of government dues were initiated by the department, party requested the departmental authorities to stay the proceeding of recovery for two weeks, so that they can deposit the government dues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 77 (1)(d) are also proper. As far as penalty for non filing of ST-3 returns is concerned, I found that ample opportunities were made to the party to defend himself but they avoided the departmental proceedings. Therefore in my view, imposition of penalty under Section 70 read with Rule 7(c) of Service Tax Rules, 1994 is also proper. 6.6. Regarding party's contention that they have submitted documents vide their letter dated 13.10.2016, I found that no such letter/document was RUD of said SCN dated 22.11.2017. As the party neither submitted defense reply nor appeared for personal hearing during adjudication proceedings, it was not possible for the adjudicating authority to consider the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r course. In the appeal, all the issued can be taken up threshold appropriately while the jurisdiction of the authority under Section 74 of the Act of 1994 would be limited. It cannot rewrite the order which otherwise can be in an appeal. Rectification can be when there is a defect apparent on the face of the record and to be rectified. We do not find any defect of nature which could have been rectified by entertaining the application under Section 74 of the Act of 1994. Accordingly, we do not find any reason to cause interference in the order passed by the Competent Authority, dismissing the application under Section 74 of the Act of 1994. The writ petition is dismissed . The dismissal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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