This court finds that the impugned order confirming the liability towards service tax upon the petitioner, is an appealable order as per the provisions of the Finance Act, 1994. This Court is not making any observation as to whether the petitioner had actually discharged the liability or not as argued by the petitioner.
Section 83 of the CGST Act — Attachment of Bank Accounts –- The petitioner prayed for direction to the respondents to show cause as to how a notice in Form GST DRC 13 for payment of the liability could be issued to the petitioner’s banker, without taking into consideration the fact that the entire liability towards service tax had been discharged by the petitioner way back in the month of April 2014. The petitioner has challenged the Order in Original dated 20.03.2017 by filing the writ petition before this Court on 15.12.2020. The counsel for the petitioner submitted that the Order in Original was never served upon the petitioner and it was only when the petitioner took steps before the authorities the order was communicated to the petitioner. The entire liability amounting to Rs. 9,28,371/ was already discharged by the petitioner prior to issuance of show cause dated 7.4.2016 but the department has not reconciled their own accounts and in spite of earlier payment, the order in original dated 20.3.2017 was passed. An order of attachment of bank account in Form GST DRC 13 dated 15.09.2020 was also issued and the petitioner has again paid Rs. 9,28,371/ under protest on 8.10.2020 vide challan dated 8.10.2020. He submits that he has discharged the same liability twice. The respondent counsel submitted that the petitioner had an alternative remedy against the impugned order in original dated 20.3.2017. The court observed that the impugned order in original dated 20.3.2017 is an appealable order as per the provisions of the Finance Act, 1994.
Held that:- The Hon’ble High Court dismissed the writ petition and directed that it will certainly be open to the petitioner to avail his remedy as permissible under law.
This court finds that the impugned order confirming the liability towards service tax upon the petitioner, is an appealable order as per the provisions of the Finance Act, 1994. This Court is not making any observation as to whether the petitioner had actually discharged the liability or not as argued by the petitioner.
Section 83 of the CGST Act — Attachment of Bank Accounts –- The petitioner prayed for direction to the respondents to show cause as to how a notice in Form GST DRC 13 for payment of the liability could be issued to the petitioner’s banker, without taking into consideration the fact that the entire liability towards service tax had been discharged by the petitioner way back in the month of April 2014. The petitioner has challenged the Order in Original dated 20.03.2017 by filing the writ petition before this Court on 15.12.2020. The counsel for the petitioner submitted that the Order in Original was never served upon the petitioner and it was only when the petitioner took steps before the authorities the order was communicated to the petitioner. The entire liability amounting to Rs. 9,28,371/ was already discharged by the petitioner prior to issuance of show cause dated 7.4.2016 but the department has not reconciled their own accounts and in spite of earlier payment, the order in original dated 20.3.2017 was passed. An order of attachment of bank account in Form GST DRC 13 dated 15.09.2020 was also issued and the petitioner has again paid Rs. 9,28,371/ under protest on 8.10.2020 vide challan dated 8.10.2020. He submits that he has discharged the same liability twice. The respondent counsel submitted that the petitioner had an alternative remedy against the impugned order in original dated 20.3.2017. The court observed that the impugned order in original dated 20.3.2017 is an appealable order as per the provisions of the Finance Act, 1994.
Held that:- The Hon’ble High Court dismissed the writ petition and directed that it will certainly be open to the petitioner to avail his remedy as permissible under law.