INNOWAVE IT INFRASTRUCTURE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard both sides. We have perused the order of the Settlement Commission impugned in this petition to the extent impugned. We have also perused the other annexures.

(2.) On such a petition we had, on 25th June, 2018, directed that if the total Service Tax liability computed by the Revenue is what is demanded and there is a further sum unpaid and the interest component thereon, then, we expected the petitioners to make an appropriate statement. That is to secure the entire demand. It is on that basis that a bona fide and legitimate application can be made to the Settlement Commission to settle the dispute. There is no warrant for this Court to indulge in any guess work or speculate as to how the sum has been computed for that is a sum also mentioned in the application before the Settlement Commission. That is a position from which the petitioner cannot now detract or get away.

(3.) In the circumstances, in the event the amount which is unpaid under whatever component is deposited without prejudice to the rights and contentions of both sides before the Settlement Commission within a period of eight (8) weeks from today, the impugned order to stand quashed and set aside and thereafter the Settlement Commission shall proceed from the stage the law requires it to proceed and render its decision on the application preferred by the petitioner.