2025 (7) TMI 1078

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....P. No. 28892 & 28894 of 2022 - -<br>Service Tax<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. M. Narasimha Bharathi For Mr. S. Muthuvenkatraman For the Respondents : Mr. B. Ramanakumar Senior Standing Counsel ORDER This Writ Petition has been filed challenging the impugned order dated 14.07.2022 passed by the 3rd respondent and for a direction to the 2nd respond....

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.... and penalty. 3. It is further submitted by the learned counsel for the petitioner that, the above scheme was extended upto 29.09.2020 for making the payment by virtue of the Notification dated 27.06.2020. The 3rd respondent, without considering the above fact, passed the impugned order dated 14.07.2022 demanding a sum of Rs.25,05,034/-. Hence, the learned counsel prays for appropriate directio....

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....er paid the entire arrears amount on 30.06.2020. The 3rd respondent, without taking into consideration the extension of above scheme, passed the impugned order dated 14.07.2022 demanding a sum of Rs.25,05,034/-. Therefore, this Court is of the view that, the impugned order was passed, without any application of mind and hence, it is liable to be set aside. 7. Accordingly, the impugned order dat....