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2021 (10) TMI 590

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..... hiva Lakshmi, CGSC with Mr. Siddharth Singh, Advocate for UOI. Ms. Anushree Narain, standing counsel for R-3 to 5. MANMOHAN, J. (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the orders of rejection, passed against the Second Declaration filed vide ARN No. LD2612190004279, issued by the Respondent No.4 by way of email date .....

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..... ces in particular, contract dated 07th August, 2012 with M/s. Wave Mega City Center Private Limited for construction of shop-cum-offices in Sectors 25A and 32, Noida, Uttar Pradesh. He states that in response to the said Summons and other letters, the Petitioner submitted the relevant documents including the details of challans of pre-deposited tax liability. He contends that Respondent No. 5 acce .....

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..... to discharge the pending tax liability once and for all. However he states that the said declaration was summarily rejected by Respondent No. 4 stating "Amount of dues was not quantified up to 30.06.2019". 5. Learned Counsel for the Petitioner states that the Petitioner made another attempt by filing a fresh declaration dated 26th December, 2019 for the same issue and dispute, which too was rejec .....

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..... f Rs. 14 lakhs. Along with the above letter, a challan of Rs. 3 lakhs dated 11th June, 2018 towards part payment of the said liability was enclosed. 7. The Respondent vide its letter dated 08th August, 2019 had pointed out that, even according to the Petitioner's own calculation, service tax liability was due and outstanding. The Petitioner was asked to deposit the balance service tax liability a .....

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