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2017 (5) TMI 345 - HC - Service TaxValidity of notice of motion - delay of 776 days in filing the motion - condonation of delay - non-removal of office objections - change in panel of advocates - Held that: - the advocates appearing for the Revenue, are first the officers of the court. They ought not to dance to the tune of the senior level officials and particularly the Service Tax Commissionerate in Pune. If any advice and opinion tendered is being misconstrued and used against them, then, it is for them to decide whether to continue and render their service to the Revenue - this Commissioner ought to know that there cannot be any justification for not visiting the Registry and seeking inspection of the files, particularly in matters involving a huge tax liability but rely only on some communication from the advocate. There are 82 matters, which are disposed of by a common order by the Registry. In all of them, no compliance with the procedural rules was made. If tomorrow all the Commissionerates and Commissioners or high ranking officials place before this court such causes or reasons for condoning the erroneous delay, they should be reminded at once that they are not special litigants. The Government is not a special litigant nor the Tax Department or the Revenue. The delay is condoned in the larger interest of justice and because some steps have been taken to set right the state of affairs, the notice of motion is allowed.
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