2021 (1) TMI 311

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....39;I' to the writ application). In the show cause notice, the writ applicant was called upon to show cause as regards the following: "15. Now, therefore, M/s. EDUCOMP SOLUTIONS LTD., 506, SHALIN COMPLEX, SECTION 11, GANDHINAGAR, GUJARAT, PIN CONDE - 382011 are hereby called upon to show cause to the Commissioner of CGST & C. Ex. Gandhinagar Commissionerate having its office located at : Custom House, Nr. All India Radio, Navrangpura, Ahmedabad - 380009, as to why:­ i. Total Service Tax Rs. 20,98,89,780/­ (Basis Service Tax of amounting Rs. 20,37,76,487/­ and Education Cess of Rs. 40,75,529/­and Sec. & Higher Edu. Cess of Rs. 20,37,764/­) for Financial Year 2014­2015, should not be demanded & rec....

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....thus: "ORDER (i) I order to recover Service Tax Rs. 20,98,89,780/­ [(Basis Service Tax of amounting Rs. 20,37,76,487/­ and Education Cess of Rs. 40,75,529/­ and Sec. & Higher Edu. Cess of Rs. 20,37,764/­) Rupees Twenty Crores Ninety Eight Lakhs, Eighty Nine Thousand Seven Hundred Eighty only)] for financial year 2014­15, from M/s. EDUCOMP SOLUTIONS LTD under the proviso to sub­section (1) of Section 73 of the Finance Act, 1994 read with Section 68 of the Finance Act, 1994 read with relaxation provisions of Section 6 of Chapter V of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (No.2 of 2020) promulgated on 30.03.2020 by invoking extended period of time limit with fur....

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.... of same was fixed on 15th July 2020 and 4th August 2020 respectively, but none appeared. At the same time, in the very same paragraph, it has been stated that vide letter dated 24th August 2020, the writ applicant herein intimated to the department that the National Company Law Tribunal, Principal Bench at New Delhi (NCT) vide its order No.C.P.(IB)­101 (PB)/2017 dated 30th May 2017 had admitted their application for intimation of Corporate Insolvency Resolution Process. Mr. Modh seeks to rely on Section 14 of the Insolvency and Bankruptcy Code, 2016, which provides for the moratorium. He would argue that the order in original, after imposition of moratorium, is non­est in law. 5 In the aforesaid context, Mr. Modh seeks to rely o....