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2023 Supreme(Jhk) 1034

RONGON MUKHOPADHYAY, DEEPAK ROSHAN
LMB Sons – Appellant
Versus
Union of India through the Secretary, Ministry of Finance – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mr. Rahul Lamba, Adv. : Mr. Aditya Khandelwal, Adv.
For the Respondent: Mr. P.A.S.Pati, Ms. Ranjana Mukherjee, Mr. Anil Kumar, Mr. Ratnesh Kumar, Adv.

JUDGMENT :

Deepak Roshan, J.

The instant application has been preferred for the following reliefs:-

    (i) For issuance of an appropriate writ(s)/order(s)/direction(s) including a writ of certiorari for quashing/setting aside the Order In Original, dated 19.05.2022 and bearing reference No. 31/ST/ADC/RAN/2022, passed by Respondent No.4 (Annexure-3) whereby the petitioner has been imposed with the liability of (i) service tax amounting to Rs.1,23,52,604/for the period 2015-16 to 2017-18 (Upto June, 2017) under Section 73(2) of the Finance Act, 1994 along with applicable interest under Section 75 of the Finance Act, 1994, (ii) Penalty amounting to Rs.10,000/under section 77(2) of the Finance Act, 1994, (iii) Penalty amounting to Rs.1,23,52,604/under Section 78 of the Finance Act, 1994, since the said order is bad in law, has been passed beyond the prescribed period of limitation and is against the Provisions of the Finance Act, 1994 read with the rules under Service Tax Rules, 1994.

(ii) For issuance of an appropriate writ(s)/order(s)/direction(s) including a writ of certiorari for setting aside the Demand-Cum-Notice to Show Cause, dated 23.10.2019 and bearing reference no. F. No. 34/DGCEI/

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