2026 (6) TMI 767

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Judgement / Order / Decisions)<br>Dated:- 11-6-2026<br>W. P. (T) No. 3840 of 2026 - -<br>Service Tax<br>HON'BLE THE CHIEF JUSTICE M.S. SONAK, C.J. AND HON&#39;BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Mr. N.K. Pasari, Advocate, Mr. Shubham Choudhary, Advocate. For the Respondents: Mr. Amit Kumar, Sr. SC, CGST, Mr. Anurag Vijay, Jr. SC, CGST. ORDER 1. Heard learned counsel fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded period of limitation is not invokable. We note that in this case, for the period from 2014-15 up to June, 2017, the Show Cause Notice has been issued on 20th September, 2019. Consequently, the demand pertaining to the extended period of limitation is not sustainable and therefore, set aside. 7.1. We hold that any demand which is within the normal period of time, is liable to be paid b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to determine whether any refund is due to the petitioner or whether the petitioner is liable to pay any amounts to the respondents. That exercise will have to be undertaken by the respondents themselves. However, the respondents will have to undertake this exercise within a reasonable period. 7. Accordingly, we direct the concerned respondent i.e., the 3rd respondent, to act on the order dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the petitioner, on instructions, states that if any amount, together with interest, is found to be payable by the petitioner to the respondents, the same will be paid within a month from the date of such communication. The learned counsel, however, clarifies that this shall be subject to any further legal proceedings that the petitioner may wish to initiate in this matter, and to any interim re....