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TMI Blog2022 (1) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 & 30.12.2020 for FY 20145-15 and FY 2015-16 respectively and pre-consultation notice dated 22.09.2021 which have been issued without application of mind and are absolutely arbitrary; OR ALTERNATIVELY To issue a writ of mandamus or any other appropriate writ, directing the Respondent No.6 to allow the waiver of pre-deposit on merits to file appeal and stay on the impugned demand. (B) To issue a writ of mandamus or any other appropriate writ, order or directions, directing the Respondent No.3 i.e. The Principal Commissioner to look into the said matter and review all such notices being issued arbitrarily without application of mind and further quash the said notices for the convenience of the honest taxpayers. (C) To issue a writ o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called upon to show cause to the Joint Commissioner having their office at 3rd Floor, CGST & CE Bhavan, Chowk Bazar, Opposite Gandhi Bagh, Surat Commissionerate, Surat as to why: i) Service Tax amounting to Rs. 1,14,38,757/- (including Cess) towards taxable service "Goods Transport Agency" provided by them during the period of the year 2014-15, should not be demanded and recovered from them under proviso to subsection (1) of Section 73 of the Finance Act, 1994 by invoking the extended period of limitation. ii) Interest at the applicable rate under Section 75 of the Finance Act, 1994 should not be demanded and recovered from them from the due date on which the Service Tax was liable to be paid till the date on which said Service Tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) above and order to recover the same from M/s. Sanjoo Prints Private Limited, Plot No.291, GIDC Sachin, Surat, Gujarat, under Section 75 of the Finance Act, 1994. 3. I impose penalty of Rs. 1,14,38,757/- (Rupees One Crore Fourteen Lakhs Thirty Eight Thousand Seven Hundred and Fifty Seven Only) upon M/s. Sanjoo Prints Private Limited, Plot No.291, GIDC Sachin, Surat, Gujarat under Section 78 of the Finance Act, 1994. However, if the service tax as determined at (1) above and applicable interest thereon is paid within a period of 30 days of the date of the receipt of this order, the penalty payable shall stand reduced to 25% of the service tax determined as at (1) above, subject to the condition that such reduced penalty is also paid with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 78 of the Finance Act, 1994. However, if the service tax as determined at (1) above and applicable interest thereon is paid within a period of 30 days of the date of the receipt of this order, the penalty payable shall stand reduced to 25% of the service tax determined as at (1) above, subject to the condition that such reduced penalty is also paid within 30 days of the receipt of this order in terms of provisions as contained in clause (ii) of second proviso to Section 78(1) of the Finance Act, 1994. 4. I impose penalty of Rs. 10,000/- (Rs. Ten Thousand Only) upon M/s. Sanjoo Prints Private Limited, Plot No.291, GIDC Sachin, Surat, Gujarat separately under Sections 77(1)(c)(i) and 77(1)(c)(ii) of the Finance Act, 1994 for no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at by itself is not sufficient for this Court to entertain this writ-application, more particularly, when there is an alternative remedy of statutory appeal being available to the writ-applicant.
9. We decline to entertain this writ-application on the above short ground alone with liberty to the writ-applicant to prefer an appropriate statutory appeal. If ultimately an appeal is filed, it shall be open for the writ-applicant to raise all the legal contentions before the appellate authority as raised before us in this writ-application. If any application is filed for waiver of the pre-deposit, the same may also be considered expeditiously in accordance with law.
10. With the aforesaid, this writ-application stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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