2021 (7) TMI 987

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.... (2019) 19 SCC 107, the question of imposing the liability of service tax in respect of service rendered to members does not arise for consideration. The petitioner submitted Ext.P5 application dated 12-10-2020 seeking refund of the service tax remitted under protest. Certain clarifications were sought from the petitioner which was provided by the petitioner through Ext.P6. On 05-02-2021 Ext. P7 show cause notice was issued calling upon the petitioner to show cause as to why an amount of Rs. 65,28,934/-, covered by the claim for refund should not be rejected. As the hearing on the show cause was scheduled immediately on 19-02-2021, the petitioner through Ext.P9 sought for adjournment of the hearing on Ext.P7 show cause notice. Considering t....

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....xing the hearing on 25-03-2021 was traced out. 4. The learned Standing Counsel for the respondent would submit that a reading of Ext.P12 order would show that several opportunities were extended to the petitioner. He submits that the Department was bound to consider an application for refund within a time frame and hence liberal adjournments could not be granted. He submits that the petitioner has adequate alternative remedy against Ext.P12, the writ petition should not be entertained in the matter. He also submits that the giving of notice through Email and conduct of hearing through video conferencing was the accepted mode during the pandemic. 5. Having considered the submissions across the bar, I am of the considered opinion that o....