TMI Blog2024 (4) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... RECTOR, MADESAN SIVAPRAKASAM, M. VEDIAPPAN, V. VENGAN VERSUS THE GOVERNMENT OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI, THE SENIOR INTELLIGENCE OFFICER, O/O. DIRECTORATE GENERAL OF GST INTELLIGENCE, TRICHY REGIONAL UNIT, THE GOVERNMENT OF TAMIL NADU, REPRESENTED BY ITS FINANCE SECRETARY, FORT ST. GEORGE, CHENNAI [ 2022 (12) TMI 1336 - MADRAS HIGH COURT] where it was held that The prayer for a direction to refund of tax already paid by the petitioner also cannot be countenanced as these petitioners are liable to tax. Therefore, wherever the Orders-in-Original have been passed, the respective petitioners are given liberty to file statutory appeal before the Appellate Authority subject to the compliance of the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by them, for the period from 1.10.2016 to 30.06.2017 under Section 73(2) of the Act and order to recover the same from them; ii) I demand interest at appropriate rate from Noticee, on delayed payment of Service tax under Section 75 of the Finance Act, 1994 on the amount demanded as (i) above iii) I impose penalty of Rs. 18,59,829/- on the Noticee, under Section 78 of the Finance Act, 1994 for their action regarding nonpayment of Service tax with the intent of evade payment of Service Tax, (iv) I impose penalty of Rs. 10,000/- (Rupees Ten thousand only) under Section 77 (1) (a) of the Finance Act, 1994 on the Noticee, in as much as they failed to get themself registered with the Department. (v) I impose Penalty of Rs. 10,000/- (Rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of a copy of this order. 124. Subject to the above, the appeals to be filed by the respective petitioners shall be entertained by the Appellate Authority before whom the appeals are to be filed by the respective petitioners within such time. If such appeals are filed within such time, the Appellate Authority shall pass appropriate orders in the proposed appeals to be filed by the respective petitioners on merits and in accordance with law without reference to the limitation. 4. This has also been followed recently by this Court in W.P.(MD) No.6852 of 2024 ( Vishnuraj Jeyachandran Vs. The Deputy Commissioner of CGST and Central Excise, Madurai II Division, Bibikulam, Madurai 625 002 and another ) dated 21.03.2024. 5. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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