(1.) Heard Mr. Rajiv Kumar Singh, learned counsel appearing for the petitioners and Mr. Anjani Kumar Sharan, Assistant Solicitor General for the Union of India in the Department of Customs, Central Excise and Service Tax.
(2.) The petitioner prays for a writ in the nature of certiorari for quashing a notice bearing memo no. 1785 dated 20.11.2018 issued in purported exercise of powers vested in the Deputy Commissioner CGST, Central Division, Patna under Section 87 of the Finance Act, 1994, whereby the Indusind Bank of the petitioner has been directed to pay the dues outstanding against the petitioner towards Service Tax. A copy of such notice is impugned at Annexure-9 to the writ petition and has been acted upon and a sum of Rs. 34,32,226/- has been remitted by the Indusind Bank to the Government treasury.
(3.) The petitioner is also aggrieved by the order dated 17.11.2014 of the Assistant Commissioner, Custom, Central Excise and Service Tax Division, whereby his declaration under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (hereinafter referred to as 'the VCES, 2013') incorporated vide Finance Act, 2013 with effect from 10.05.2013 has been rejected, inter alia, on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme and thus his deposits were not in tune with the declaration so made by him. A copy of such order is impugned at Annexure-5 to the writ petition and it is in consequence of such decision that the notice under Section 87 of the Finance Act, 1994 was issued and has been taken to its conclusion.