2021 (6) TMI 630

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.... S.V.BHATTI & HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS APPELLANT/PETITIONER: BY ADVS. SRI.A.KUMAR SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS/RESPONDENTS: SRI.SREELAL N.WARRIER, SC JUDGMENT Bechu Kurian Thomas, J. Appellant's plea to accept its half-yearly return under the Service Tax Act for the period April 2017 to September 2017 in the physical form was refused by the res....

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.... returns filed by him. The refusal of the department to accept the manual returns resulted in the writ petition. 3. The learned single Judge after noticing Rule 7(1) and rule 7(3) of Service Tax Rules, 1994 held that the return ought to have been filed in the electronic form with effect from 1.10.2011 and the same having not been filed in the manner required under law, the relief claimed by the....

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....nt of Central Excise, a return in such form and in such manner and at such frequency and with such late fee not exceeding twenty thousand rupees, for delayed furnishing of return, as may be prescribed." 7. The manner of filing of the return contemplated under Section 70 is specified in Rule 7 of the Service Tax Rules, 1994 (for short the Rules) and the same is also extracted, as below: ....

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....ted after 1.10.2011, as the wording used in the rule gives the requirement a mandatory colour. The word 'shall' used in the provision is reflective of the said intention of the rule making authority. 9. It is also the admitted case of the appellant that pursuant to the introduction of Rule 7(3), appellant had also understood the meaning of the said rule in the above terms. Appellant had....