TMI Blog2022 (11) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... irs. Ultimately, on 10.10.2022 after recording the submission of learned Special Government Pleader, it is made clear that if by the next date, information pertaining to names of the officials responsible for not filing the appeal against the order-in-original dated 16.11.2018 was not furnished, we may consider recalling our order dated 24.03.2022. Considering the fact that the writ petition has been filed long after expiry of the limitation period for filing appeal, we are not inclined to entertain the writ petition - Petition dismissed. - Writ Petition No.15076 of 2022 - - - Dated:- 11-11-2022 - Hon ble The Chief Justice Ujjal Bhuyan And Hon ble Sri Justice C.V.Bhaskar Reddy For the Petitioner : Addl Advocate General TG F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner by invoking the extended period of limitation. It appears that no reply was filed. However, at the stage of personal hearing, a written statement was filed. Finally, the following order came to be passed. 30. Accordingly, I pass the following order: ORDER i) I classify the activity of allowing Right of way for laying of Optic Fiber cables etc., by according permission for Road cutting provided by M/s.(R B) Medchal-Malkajgiri Division during the period from August, 2012 to March, 2016 as taxable Services viz., Renting of Immovable Property Service ; under Section 65(105)(zzzz) read with Section 65(90a) of the Finance Act, 1994 till 30/06/2012 and taxable service/declared service under Section 65B(44) read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and for the contravention of the said provisions under Chapter V of the Finance Act, 1994 and Rules made thereunder read with Section 174 of CGST Act, 2017. vi) I impose a penalty of Rs.10,000/- under Section 77(2) of Finance Act, 1994 for the contraventions of provision of Finance Act, 1994 and the rules made thereunder read with Section 174 of CGST Act, 2017. 5. Admittedly, the aforesaid order-in-original is an appealable order. However, no appeal was filed. Long after the limitation period for filing appeal was over, the present writ petition came to be filed. 6. On 24.03.2022 we had issued notice and granted conditional stay. Relevant portion of the order dated 24.03.2022 reads as under: Challenge made in this writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the usual court process as well as through personal service and thereafter, file proof of service. After hearing learned counsel for the parties and on due consideration, we pass the following orders: 1. On the next date, petitioner shall inform the Court about the officials, who were responsible for not filing the appeal against the impugned order-in-original dated 16.11.2018 and what steps have been taken against them; 2. Petitioner shall deposit 25% of the tax levied in terms of the impugned orderin- original dated 16.11.2018 within thirty days from today; and 3. On such deposit, respondents No.2 to 4 shall not act upon the notice dated 17.03.2021. 7. Since then petitioner has not furnished the names of the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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