2022 (1) TMI 209

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....Tax<br>HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER: BY ADVS. G. HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH RESPONDENTS: ADV. SREELAL N. WARRIER-SC BECHU KURIAN THOMAS, J JUDGMENT The challenge raised in this writ petition is against Exts.P2 show cause notice issued by the 1st respondent and Ext.P9 demand notice seeking to recover service tax and penalty alleged to be payable....

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....RS-2 was issued to the petitioner and he made the payment as required. A discharge certificate was also issued to the petitioner in Form SVLDRS-4 in full and final settlement of tax dues under Section 127 of Finance Act, 2019. Subsequently, to the shock of the petitioner, a communication in the form of Ext.P4 was issued demanding an amount of Rs. 11,78,562/-. 5. Sri.Akhil Suresh, the learned co....

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.... of the learned counsel for the petitioner as well as that of the respondents. 8. By virtue of the orders of the Supreme Court in In Re : Cognizance for Extension of Limitation (2021 (5) KLT 689), the period of limitation for filing appeals stands condoned till 02.10.2021 from 15.03.2020. Therefore, petitioner can prefer an appeal against the order in original dated 27.11.2020 under Section 85 ....

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....he order in original, the period spent by the petitioner in pursuing this writ petition from 12.10.2021, till the date of judgment shall stand excluded for the purpose of calculating the period of limitation, apart from the period from 26.11.2020 till 02.10.2021; in view of the judgment of the Supreme Court referred above. 11. Therefore, the 1st respondent is directed to issue a certified copy ....