2021 (2) TMI 377

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....ANUBHA RAWAT CHOUDHARY Through Video Conferencing For the Petitioner : Mr. Nitin Kumar Pasari, Adv. For the CGST : Mr. P.A.S. Pati, Adv. Heard learned counsel for the petitioner Mr. Nitin Kumar Pasari and for the respondents CGST Mr. P.A.S. Pati.   Petitioner came aggrieved by notice dated 13th October 2020 (Annexure-2) and 6th November 2020 (Annexure-5) issued under Section 87....

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....unting to Rs. 45,97,276/- was confirmed. Interest at the appropriate rate were also ordered to be charged on the confirmed amount of service tax. Section 85 of the Act of 1994 provides for appeal against the adjudication order within a period of two months. Petitioner, as is bound, is willing to go in appeal where after deposit of 7.5% of the tax amount, stay of the tax dues shall come into play i....

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....to challenge to notices at Annexure-2 and 5 under Section 87 of the Act of 1994 that once the adjudication order has been passed by the respondent no.2, petitioner, instead of agitating the grievance before this Court, should go in appeal and make pre-deposit to get a stay of the impugned demand. He submits that once the appeal is filed and predeposit is made, petitioner should approach the respon....