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of <h1>Writ Petition on Service Tax Demand Notice Dismissed as Premature; Response and Adjudication Timelines Set.</h1> <h3>R. Chinnathambi Versus The Government of India, Additional Director General, DGGI, Coimbatore Zonal Unit, Coimbatore, M/s. V.O. Chidambaranar Port Trust Ltd., M/s. Kamarajar Port Trust Ltd., M/s. Indian Port Rail Corporation Ltd., M/s. RITES Ltd., Bengaluru</h3> R. Chinnathambi Versus The Government of India, Additional Director General, DGGI, Coimbatore Zonal Unit, Coimbatore, M/s. V.O. Chidambaranar Port Trust ... Issues Involved:Challenge to Show Cause cum Demand Notice u/s 73(1) of the Finance Act, 1994 for service tax demand, adjustment of already paid amount, interest demand u/s 75, penalty under sections 76, 77(1)(c), 77(2), and 78, and failure to furnish documents summoned u/s 83.Summary:The petitioner challenged Show Cause cum Demand Notice No.45/2020-ST dated 23.12.2020 issued by the second respondent, calling for payment of Rs. 9,37,17,910 under proviso to Section 73(1) of the Finance Act, 1994, along with interest and penalties. The petitioner argued that the service provided was exempted under Mega Exemption Notification, and a sum of Rs. 20,00,000 was paid in advance. The petitioner contended that the notice was unjustified and should be quashed. The second respondent claimed premature filing of the Writ Petition and emphasized the need for adjudication proceedings. The sixth respondent objected to being impleaded in the petition, citing contractual obligations. The court deemed the petition premature and directed the petitioner to respond to the notice within 30 days, with the second respondent instructed to adjudicate the matter within 30 days thereafter, ensuring compliance with the law. The Writ Petition was disposed of without costs, and connected Miscellaneous Petitions were closed.
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