9911796707
TMI Blog2021 (5) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- "A. for issuance of an appropriate writ, order or direction, directing upon the respondents to show cause as to how and under what authority of law, a final order dated 20.03.2017, confirming the liability towards service t ax upon the petitioner, and a subsequent notice in Form GST DRC 13 for payment of the said liability could be issued to the petitioner's banker, without taking into consideration the fact that the entire liability towards service tax had been discharged by the petitioner way back in the month of April 2014 itself, and no demand could have been fastened, had the accounts of the petitioner been reconciled by the respondents. B. Consequent upon showing cause, if any, and on being satisfied that no liability towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal has been communicated to the petitioner only vide Annexure 11 dated 5.11.2020. 4. Learned counsel for the petitioner has also submitted that the entire liability amounting to Rs. 9,28,371/ was already discharged by the petitioner prior to issuance of show cause dated 7.4.2016 and certainly prior to the order in original dated 20.3.2017, but the department has not reconciled their own accounts and in spite of earlier payment, the order in original dated 20.3.2017 was passed. 5. Learned counsel has further submitted that an order of attachment of bank account in Form GST DRC 13 dated 15.09.2020 (Annexure 6) was also issued and the petitioner has again paid Rs. 9, 28,371/ under protest on 8.10.2020 vide challan dated 8.10.2020 whose d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 20.3.2017 cannot be considered by this Court in writ jurisdiction, particularly when it has been recorded in Annexure 11 that the same was earlier delivered to the petitioner at their business address as well as residential address. However, if the petitioner is disputing the delivery, it is for the petitioner to demonstrate the same before the appropriate authority. 10. This Court is not inclined to entertain the present writ petition against the order in original dated 20.3.2017 Accordingly, the present writ petition is dismissed as not maintainable. 11. It will certainly be open to the petitioner to avail his remedy as permissible under law. 12. It is made clear that this Court is not making any observation as to whether the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
