2023 (2) TMI 612

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....S.T.L. 192 (Mad.)<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 14-2-2023<br>W.P.No.3429 of 2023 And W.M.P.Nos.3496 & 3497 of 2023 - -<br>Service Tax<br>Honourable Mr.Justice Abdul Quddhose For the Petitioner : Mr.K.Jayachandran For the Respondents : Mr.K.Umesh Rao, Standing Counsel, Assisted by Ms.G.Vardhini Karthick, Junior Panel Counsel ORDER This writ petiti....

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....ndred and Three only) being the service tax payable during the period from 2014-15 to 2016-17 under Section 73(2) of the Finance Act, 1994; (ii) I demand Interest under Section 75 of the Finance Act, 1994 for the amount demanded under (i) above; (iii) I impose a Penalty of Rs.52,07,603/- (Rupees Fifty Two Lakhs Seven Thousand Six Hundred and Three only) under Section 78 of the Fi....

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.... scheme on 30.06.2020 which is the deadline fixed under the scheme, the respondents have not till date considered the petitioner&#39;s application as the said amount was credited into the account of the respondents only on 01.07.2020 i.e., one day beyond the deadline. 5. The petitioner has also produced payment details obtained from Canara Bank where they are maintaining their bank account to s....

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....of before this Court in the form of payment details dated 30.06.2020 which is timed at 18.33.54 hours (6.33 pm), the statement of the petitioner that the payment of a sum of Rs.19,18,967/- which is the estimated amount payable by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 as per form SVLDRS-3 dated 27.02.2020 has been made to the respondents on 30.06.2020, has t....