2023 (9) TMI 458

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....r.B.Ramana Kumar Senior Standing Counsel ORDER Mr.B.Ramana Kumar, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner is before this Court against the impugned Orderin- Original No.18/2023(C) dated 23.03.2023 passed by the respondent. 3. By the impugned order, the respondent has confirmed a total tax liability of Rs.2,78,45,879/- as detailed belo....

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....o pay interest and penalty under Section 75 of the Finance Act, 1994. 5. Earlier, the petitioner was issued with summons. The petitioner was required to produce certain details. The chartered accountant appointed by the petitioner appears to have sent a statement of reconciliation on 30.04.2019 with ST-3 Returns filed for the Assessment Years 2014-2015 to 2016-2017. Thereafter, the petitioner w....

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....These documents pertain to the accounts maintained by the petitioner vis-a-vis the final statements of the petitioner with the Bank. Therefore, this Writ Petition cannot be entertained. 10. Ordinarily, as against the impugned order, the petitioner should have filed a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) within a stipulated period under Section 8....