TMI Blog2022 (4) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act 1994 read with Section 174 and Section 79 of the CGST Act 2017 - HELD THAT:- Since the restoration petition is pending before the learned CESTAT, Eastern Zone, Kolkata and petitioner had got an interim protection on pre-deposit earlier, we are inclined to grant interim protection to the petitioner from any coercive steps on the part of the respondents till 23.05.2022 when the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents : Mr. P.A.S. Pati, Advocate (for CGST) Heard learned counsel for the parties. 2. The present writ petition is confined to the prayer for interim protection till the restoration application being ST/MA(ROA)/75051/2017 is not taken up by the learned CESTAT, Eastern Zone, Kolkata for disposal. Appeal No. ST/24/07 preferred by the petitioner against the Order-in-Original No. 16/ST/Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rar, CESTAT, Kolkata. Petitioner is concerned as reminder notice of recovery of the total service tax and penalty amounting to ₹ 3,09,92,806/- along with applicable interest has been issued on 08.03.2022, annexure-SA/3 to the first supplementary affidavit. 3. Learned counsel for the petitioner Mr. Nitin Kr. Pasari submits that the notice dated 08.03.2022 clearly indicates that if the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated that single member bench of the CESTAT, EZB, Kolkata is functioning regularly (except during the lockdown and restrictive period during COVID). But the Division Bench is functioning intermittently. The fact relating to dismissal of appeal of the petitioner is not in dispute. Learned counsel for the respondents has referred to the notice issued upon the petitioner from time to time requesting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter on prior notice to the petitioner. However, interim order shall cease to operate on 23.05.2022. Let the order be communicated to the learned CESTAT, Eastern Zone, Kolkata through FAX and email, apart from the usual course. Petitioner shall also serve the copy of the instant order upon learned Deputy / Assistant Registrar, CESTAT, Kolkata within a period of 1 weeks. 6. The writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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