2024 (7) TMI 1828

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.... petitioner has challenging the impugned Order-in-Original No.322/2022-ST, bearing reference in C.No.IV/19/205/2021-ST ADJN dated 06.12.2022. 3. By the impugned order, the demand proposed in the Show Cause Notice in Circular No. IV/19/205/2021-ST ADJN in Show Cause Notice no.186/2021- AC-Div I, dated 20.10.2021 has been confirmed. Relevant portion of the impugned order reads as under: ORDER i. I confirm the demand of Service Tax of Rs.6,77,182/- (including Cess) (Rupees Six Lakhs Seventy-Seven Thousand One Hundred and Eighty-Two only) from M/S. Palani Murugan Managing Partner of RPM Engineering & Contracts, R.P.M. Engineering Works & Contracts, No.16-C, Vignesh Complex, Gandhi Road, Srirangam, Trichy 620 006 for the period fr....

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....f periodical ST-3 returns pertaining to the period from April, 2016 to June 2017. 4. It is case of the petitioner that the petitioner had met with an accident on 19.01.2017 and was in coma for few days and now recovered. However, he could not carry on the business and was unaware of the issuance of the impugned order or the show cause notice that preceded the impugned order. 5. It is submitted that the petitioner came to know only after the consequential recovery notice was issued by the first respondent dated 11.06.2024, whereby, the bank account of the petitioner kept with Union Bank of India/second respondent, has been attached. 6. The learned counsel for the petitioner submits that the petitioner may be given one opportunity to....