2022 (5) TMI 432

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....Petition No.7875 of 2022 And W.M.P.No.7875 of 2022 - -<br>Service Tax<br>Honourable Mr.Justice R.Suresh Kumar For the Petitioner : Mr.G.Natarajan For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the records relating to the show cause notice issued by the 2nd respondent bearing N....

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....er has become NIL and this has also been disclosed by the Designated Committee under the Scheme. 3. Therefore, when all these proceedings have been completed as early as on 14.07.2020, the only issue left is to issue Discharge Certificate under Form-4. When this was asked for by the petitioner by a request dated 07.02.2022, the same has been rejected by the Designated Committee by order dated 2....

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....in giving the Discharge Certificate in Form-4 because of the said denial letter dated 22.02.2022, the Revenue has issued a show cause notice dated 26.11.2019 and that show cause notice is still pending. Therefore, challenging the earlier show cause notice dated 26.11.2019 and the present rejection order dated 22.02.2022 this writ petition has been filed. 5. Heard Mr.G.Natarajan, learned counsel....

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....er dated 22.02.2022 that, manual process can be undertaken only pursuant to the order passed in this regard by the court of Law. The said reason cited by the respondents which is impugned herein dated 22.02.2022 is totally unsustainable as it is an internal issue of the Designated Committee under the Scheme to go for an alternative mechanism to do it either manually or otherwise. Therefore, for su....