2021 (5) TMI 287

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....has been fi led for the following reliefs:- "A. for issuance of an appropriate writ, order or direction, directing upon the respondents to show cause as to how and under what authority of law, a final order dated 20.03.2017, confirming the liability towards service t ax upon the petitioner, and a subsequent notice in Form GST DRC 13 for payment of the said liability could be issued to the petitioner's banker, without taking into consideration the fact that the entire liability towards service tax had been discharged by the petitioner way back in the month of April 2014 itself, and no demand could have been fastened, had the accounts of the petitioner been reconciled by the respondents. B. Consequent upon showing cause, if ....

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....ner. The learned counsel for the petitioner has vehemently argued that the order in original has been communicated to the petitioner only vide Annexure 11 dated 5.11.2020. 4. Learned counsel for the petitioner has also submitted that the entire liability amounting to Rs. 9,28,371/ was already discharged by the petitioner prior to issuance of show cause dated 7.4.2016 and certainly prior to the order in original dated 20.3.2017, but the department has not reconciled their own accounts and in spite of earlier payment, the order in original dated 20.3.2017 was passed. 5. Learned counsel has further submitted that an order of attachment of bank account in Form GST DRC 13 dated 15.09.2020 (Annexure 6) was also issued and the petitioner has....