2022 (2) TMI 736

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PETITIONERS: SRI.G.HARIHARAN AND SRI.PRAVEEN.H. RESPONDENTS: ADV THANUJA ROSHAN AND ADV.SREELAL WARRIER, SC JUDGMENT BECHU KURIAN THOMAS, J. These two writ petitions are filed by the same person seeking similar reliefs and are hence considered and disposed of together. 2. The reliefs claimed for in these writ petitions include a direction to accept the demand drafts produced by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d as 36/2019-20 and 37/2019-20 both dated 19.02.2020 produced as Ext.P2 in both writ petitions respectively. 4. Challenging the imposition of service tax on the petitioner, statutory appeals were filed under section 85(1) of the Act, as per Ext.P3 in both the writ petitions. The order ST 36/2019-20 is challenged in the appeal referred to in W.P.(C) No.12552 of 2021 while the order ST 37/2019-20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ances that petitioner has approached this Court seeking a direction to accept the demand drafts submitted by the petitioner in lieu of the online payment. 6. I have heard Sri.G.Hariharan, the learned counsel for the petitioner as well as Sri.Sreelal Warrier, the learned Standing Counsel for the respondents. 7. Learned counsel for the respondents submitted that even if it is assumed that ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner to make the online payment. 9. It is evident that petitioner had taken demand drafts as early as on 23.12.2020, as is evident from Ext.P5 produced in both writ petitions. The said date is within the period of limitation itself. Therefore the bona fides of the petitioner cannot be doubted. In such a view of the matter, since the petitioner has now expressed his willingness to pay the filing ....