2024 (7) TMI 1317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jitendra Mishra i/b Mr. Dhananjay B. Deshmukh. P.C. : 1. Petitioner had received a Show Cause Notice dated 24th April 2019 proposing to demand service tax of Rs. 80,08,864/- along with interest and penalty for the period 2013-14. Petitioner replied vide letter dated 3rd July 2019 contesting the demand on the grounds that major portion of demand of service tax on output services had already b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../-. Respondent did not give credit to the sum of Rs. 40,04,432/- though petitioner had claimed in Form 1 as having paid. In Form 2 respondent had issued it had noted that the amount of pre-deposit claimed in the application is not co-related with official records and petitioner was called upon to produce original payment challans at the time of hearing. Petitioner was not granted any hearing but, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oes not show that any amount has been paid against dues under the Show Cause Notice which was being settled by petitioner under SVLDRS. 5. In Paragraph No. 9 of the affidavit in reply filed through one Mr. P. Sreerama Murthy affirmed on 13th March 2023, it is averred as under: 9. xxxxx after receipt of the SVLDRS application by the petitioner, a verification report was called for from the Ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not considered while issuing SVLDRS-2". (Emphasis supplied) 6. Therefore, in our view if petitioner is given an opportunity to produce the challans/receipt of the payments made to enable respondent to verify whether the payment was actually made against the tax liability pertaining to the concerned Show Cause Notice, the matter could be put to rest. Once petitioner satisfies the consequenc....