Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1028 - HC - Service TaxAuction of aircraft to recover service tax dues - rights of bidder - non-deposit of amount since the sale was not confirmed - Seeking recall of its earlier order and permission to Applicant/Respondent No. 1 to conduct fresh auction of the concerned aircraft. - in earlier order this court passed an order allowing confirmation of the sale of concerned aircraft upon acceptance of the highest bid of one M/s. SGI Commex Limited - limit has been already sets out in Draft Disposal Manual that any bid up to 20% lower can be accepted, but beyond the same, no concession and ordinarily can be given - till date a written confirmation of the sale or acceptance of the highest bid has not been communicated. Held that:- a curious and interesting picture emerges. Firstly, the Service Tax Commissioner, knowing fully well that the offer of the highest bidder is much below the reserved price, persuaded this court to pass an order and record a statement therein that the commissionerate be allowed to accept this bid. Secondly, statements were made by the Service Tax Commissioner seeking to confirm the sale without informing the court that a written communication communicating acceptance of the offer has to be released and issued to the bidder. Finally and more importantly that the sale must be concluded within 21 days from the date of such communication was also not a statement and factually made before this court. Pertinently, there is a limit prescribed and that there is a Draft Manual has also not been stated ever before this court. Since everything is now emerging during the course of hearing and the auction purchaser/highest bidder desiring time in addition to what was understood and stipulated by it and seeking leave to file an affidavit to that effect, we place this matter on 19th September, 2016. If any affidavit is filed, copies thereof shall be duly served by this auction purchaser/highest bidder to all concerned parties. Eeven if we proceed to reject the request of the Service Tax Commissioner to recall our order dated 22nd August, 2016, given the facts and circumstances, which we have noted today, we would be issuing such further orders and directions and at the entire risk, cost and consequences of those moving the motion and participating in the sale.
|