JUDGMENT :

SUNIL B. SHUKRE, J.

1. Heard. Rule. Rule made returnable forthwith. Heard finally by consent.

2. The petitioner is a private limited company. It is engaged in providing various taxable services such as broadcasting service, cable operators service and so on and so forth. It was registered under the erstwhile service tax regime. Due to severe financial difficulties, the petitioner could not properly discharge its service tax liability. Some investigation was conducted by the respondent department following which a show-cause notice was issued to the petitioner alleging that the petitioner failed to discharge its service tax liability properly and improperly availed of Cenvat credit, to which the petitioner was not eligible under the Cenvat Credit Rules, 2004 and accordingly, a demand was placed upon the petitioner for payment of service tax dues and also the dues on account of improperly availed of Cenvat credit together with a demand for payment of penalty and interest as mentioned in the show-cause notice. The show-cause notice was issued to the petitioner on 24.4.2019