2023 (8) TMI 856

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....he nature of Certiorari/ Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions, direct the Respondents to issue discharge Certificate (Form SVLDRS 4) and set aside the order dated 08.06.2022; (b) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions direct the respondents to not initiate any coercive action seeking ....

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....ue and the petitioner/assessee from October 2018 upto December 2022 i.e. prior to the filing of the present petition which came to be filed on 19 July, 2023. The correspondence would reveal that the petitioner was time and again informed by the respondents in regard to the non-payment of the service tax, as also clearly notifying the quantum for the period 2014 to 2017. 4. Our attention is drawn to letters dated 08 October, 2018, 10 January, 2022, 30 March, 2022, 08 June, 2022, 23 June, 2022 and 19 July, 2022. Mr. Adik would submit that the petitioner by its letter dated 02 August, 2022, had acknowledged the non-payment of service tax liability which was time and again informed to the petitioner and in reply thereto the petitioner in reg....

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....e de-freezed, so as to maintain normal business operations. It was categorically stated that the petitioner would pay the interest amount within four months time. The respondent accepting such statement as made by the petitioner by its letter dated 03 December, 2022, de-freezed the bank account by issuing an intimation to the bank dated 14 December, 2022. However, the petitioner's conduct was gross in as much as, despite assurances being made to the department and the department accepting such assurances and de-freezing the bank account of the petitioner, the petitioner continued to default in making the payment of the service tax. 6. Referring to all these documents, the contention of Mr. Adik is that when the petitioner has invoked the....