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2014 (5) TMI 262 - HC - Service TaxExtension of stay order - automatically vacation of stay order after one year - recovery of dues - Held that:- it is the settled principles of law and which is consistent and recognized that where a case is not considered because of multiplicity of business of the Court the party ought not to be prejudiced by that delay and when an act of the Court can prejudice no man, ditto would be for an omission in keeping with the aforesaid principles that if the matter has not been taken up for consideration on a given date at least the litigant cannot be left to suffer for suchreason over which he has no control. Knowing it fully well that application is coming up before the Tribunal on 23.1.2014 such hasty steps by service of notice u/S.87(b) of the Finance Act, 1944 on 21.1.2014 freezing the bank account of the petitioner pursuant to notice dt.3.1.2014 and to recover the amount by debiting the petitioner's bank account on 22.1.2014 i.e. a day prior to the date i.e.23.1.2014 on which date the application for extension was coming up before the Tribunal cannot be appreciatedand ittantamount to overreaching the process of law which cannot be approved by this Court. The notice issued u/S.87(b) of the Finance Act, 1944 dt.21.1.2014 and further action debiting the petitioner’s Bank account dt.22.1.2014 are hereby quashed and set aside and the respondents are directed to refund the amount which was debited on 22.1.2014 from the petitioner’s bank account within two weeks. - Decided in favor of assessee.
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