LMB SONS Vs. UNION OF INDIA

JUDGEMENT

(1.) The instant application has been preferred for the following reliefs:-

(2.) The brief facts as disclosed in the instant writ application is that the Petitioner is primarily engaged in the business of renting of immovable property and was registered under the provisions of the Finance Act, 1994 having registration no. AADFLO737ASD001 and was regularly filing its service tax returns and had duly paid its service tax liabilities.

(3.) The case of the petitioner is that the Impugned Order was provided to the Petitioner on 27/5/2022 and the same is ex-facie bad in law as has been passed beyond the period of limitation prescribed under Sec. 73 (4B) of the Finance Act, 1994 and the Instruction dtd. 18/11/2021 issued by the Central Board of Indirect Taxes and Customs.