2020 (7) TMI 590

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..... through video conferencing. This petition under Article 226 of the Constitution assails the order dated 24.02.2020 vide P/1 passed by the Principal Commissioner CGST & Central Excise Bhopal levying an amount of Rs. 4,20,01,216/- as service tax for the period from April- 2014 to June-2017 in respect of contract of construction of road undertaken by petitioner. Learned counsel for the petitioner w .....

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..... . 4,20,01,216/- for the period from April-2014 to June-2017 u/S. 73(1) of Finance Act, 1994, interest u/S. 75 of Finance Act,1994, penalty u/S. 77 (1)(c) of Finance Act,1994, penalty u/S.77(2) of Finance Act,1994, penalty u/s. 78 of Finance Act, penalty/late fee u/S.70 of Finance Act, 1994 r/w Rule 7C of Service Tax Rules, 1994 be not imposed for non filing of ST-3 return for the period 2014-15 to .....

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..... show cause notice which was issued about 9-10 months back. If the petitioner had any genuine intentions of filing reply and not delaying the matter, petitioner would have availed the opportunity. However, it seems that intention of petitioner was to indulge in procrastination. The aforesaid undisputed facts clearly reveal that opportunity of reasonable in nature was extended to the petitioner bef .....

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