Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 347 - HC - Service TaxRecovery of service tax - Freezing of bank accounts - Held that:- there was no reason for the authority to hastily freeze and attach the bank account. If the Petitioner has a huge liability and which is towards taxes due to the Government, then, the least that was expected is that the competent authority decides the adjudication proceedings and by an appropriate order. It is only thereafter that the dues could be said to be crystallized and adjudicated. Presently, merely on issuance of show cause-cum-demand notice, copy of which is at Annexure ‘B’, the bank account could not have frozen and attached. More so, when the petitioner claims to have made some payments - Decided in favour of assessee.
|