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2020 (7) TMI 180

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....been conducted by means of creating a Virtual Court with the help of technology, so as to maintain distance between the staff, Advocates and the Presiding Judge. Heard Mr. S.Sharma, learned counsel for the petitioners and Mr. S.C. Keyal, learned Asst. SGI appearing for the respondents. The case of the writ petitioners is that the demand of service tax alongwith interest & penalty was imposed....

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....ion/declaration being ARN LD1401200000978 dated 14.01.2020 by declaring the penalty imposed. However, by the impugned order dated 07.12.2019, the respondent authorities rejected the first declaration made by the petitioner on the ground of "Incorrect Declaration" in file. Subsequently, again by impugned order dated 14.01.2020 the respondent authorities also rejected the second declaration/applicat....

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.... is in agreement with the submission made by Mr. Keyal that the present writ petition can also be disposed of in terms of the order dated 25.02.2020 passed in WP (C)2149/2020. Accordingly, the impugned orders dated 07.12.2019 "Annexure-J and 14.01.2020 Annexure-K are set aside, and the matter is remanded back to the authorities to reconsider the application/declaration furnished by the petition....