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of <h1>Court Quashes Order; Petitioner Must Pay 25% Tax Deposit in 30 Days; Case Sent Back for New Decision in 3 Months.</h1> <h3>R. Janaki Versus The Commissioner of CGST & Central Excise, The Deputy Commissioner, The Assistant Commissioner, Office of the Assistant Commissioner of CGST & Central Excise, Madurai</h3> The writ petition was allowed, resulting in the quashing of the impugned order. The petitioner is required to deposit 25% of the disputed tax within 30 ... Invocation of Extended period of limitation - demand of service tax and the relevant Cess - HELD THAT:- This Court is inclined to grant partial relief to the petitioner by directing the petitioner to deposit 25% of the disputed tax in cash within a period of 30 days from the date of receipt of a copy of this order. Subject to above compliance, the impugned order shall stand quashed and the case is remitted back to the second respondent to pass a fresh order on merits and in accordance with law. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice No.130/2020 ST dated 31.12.2020 - Petition allowed. The writ petition was disposed of after hearing both parties. The petitioner was directed to deposit 25% of the disputed tax within 30 days. The impugned order was quashed, and the case was remitted back for a fresh order within 3 months. The writ petition was allowed with no costs.
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