2024 (4) TMI 944

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.... the appellant had challenged the order-in original dated 21.11.2023 passed by the respondents under the provisions of the CGST Act, 2017. By the said order, the demand of service tax as demanded in the show cause notice dated 05.11.2019 was affirmed and a demand of service tax to the tune of Rs. 20,15,758/- was made in terms of Section 73(1) of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017; order of recovery for applicable interest and a penalty equal to the tax amount was affirmed. 2. The appellant had challenged the said proceedings before the learned writ court raising certain points of law viz. i) whether through the resolution plan which has been approved by the NCLT, Kolkata Bench, all debts and/or ....

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.... Single Judge dismissed the writ petition holding that the appellant should avail the alternate remedy. 4. We have elaborately heard learned counsel for the respective parties elaborately. 5. In the instant case, the proceedings before the NCLT, Kolkata Bench for approval of a corporate resolution plan was initiated in the year 2018, to be precise, on 08.01.2018 and the show cause notice was said to have been issued on the erstwhile company dated 05.11.2019. The resolution plan was approved by the NCLT, Kolkata Bench on 04.09.2019 and affirmed by the NCLT, New Delhi on 04.03.2021 and a special leave petition filed against the said order before the Hon'ble Supreme Court was dismissed on 04.05.2021. 6. Thus, it is seen that the p....