2024 (4) TMI 768

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....stice C. Saravanan For the Petitioner : Mr. S. Muthuvenkatraman For the Respondent : Mr. R. Nandhakumar Senior Standing Counsel ORDER The petitioner has challenged the impugned Order in Original No.37/2022- ST dated 10.05.2023 bearing Ref.C.No.IV/19/263/2021-ST-Adjn. 2. By the aforesaid order, the respondent has confirmed the demand of Rs. 3,92,229/- from the petitioner being the se....

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....he Service Tax liability demanded at Sl. No. (i) from M/s M/s Hotel Swarna's Palace, Trichy under Section 75 of the Finance Act, 1994; and iii) I impose a penalty of Rs. 3,92,229/- on M/s Hotel Swarna's Palace, under the provisions of section 78(1) of the Finance Act, 1994. iv) M/s Hotel Swarna's Palace, are informed that the penalty payable under Section 78 of the Fi....

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....2016 to June 2017." 3. It is the specific case of the petitioner that after the order was passed, the petitioner had given the papers to the Chartered Accountant, who failed to prefer an appeal in time. It is further submitted that the petitioner has paid the disputed tax on 14.03.2024 other than the penalty and the interest leviable. It is submitted that the impugned order is without merits an....

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....of 30 days thereafter by filing appropriate application for condoning the delay by giving sufficient cause for condoning the delay. It is submitted that the writ petition has been filed beyond 120 days and therefore is liable to be dismissed. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 6. Th....