2021 (10) TMI 590

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....e. Respondents Through : Ms. Shiva Lakshmi, CGSC with Mr. Siddharth Singh, Advocate for UOI. Ms. Anushree Narain, standing counsel for R-3 to 5. MANMOHAN, J. (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the orders of rejection, passed against the Second Declaration filed vide ARN No. LD2612190004279, issued by t....

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....lity for provision of work contract services in particular, contract dated 07th August, 2012 with M/s. Wave Mega City Center Private Limited for construction of shop-cum-offices in Sectors 25A and 32, Noida, Uttar Pradesh. He states that in response to the said Summons and other letters, the Petitioner submitted the relevant documents including the details of challans of pre-deposited tax liabilit....

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....of the already deposited tax liability and to discharge the pending tax liability once and for all. However he states that the said declaration was summarily rejected by Respondent No. 4 stating "Amount of dues was not quantified up to 30.06.2019". 5. Learned Counsel for the Petitioner states that the Petitioner made another attempt by filing a fresh declaration dated 26th December, 2019 for th....

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.... 2017 was Rs. 18 lakhs and interest liability of Rs. 14 lakhs. Along with the above letter, a challan of Rs. 3 lakhs dated 11th June, 2018 towards part payment of the said liability was enclosed. 7. The Respondent vide its letter dated 08th August, 2019 had pointed out that, even according to the Petitioner's own calculation, service tax liability was due and outstanding. The Petitioner was ask....