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2019 (10) TMI 100 - HC - Service TaxAttachment of petitioner's bank account - dues payable under Finance Act - HELD THAT:- The CBDT Circular Nos. 984 dated 16th September. 2014 and 1053 dated 10th March, 2017, clearly provide that where a penalty has been deposited 7.5% or 10% as required in terms of Section 35F of C. Ex. Act read with Section 83 of the Act, in respect of an Appeal before the Commissioner (Appeals) or the Tribunal, then the Revenue would not adopt any coercive proceedings - In the present case, it is undisputed that M/s. Sampark (by whom the dues are payable), have deposited 10% of the outstanding demanded under Section 35F of C. Ex. Act in respect of its pending appeal before the Tribunal from the order of Commissioner (Appeals). The above CBDT Circulars, which are binding upon the authorities, prohibit the authorities under the Act from adopting coercive proceedings where such deposits have been made and appeal is awaiting disposal - thus, the continuance of the attachment of the Petitioners’ Bank Accounts in Allahabad Bank, Kolhapur is in the face of the above binding CBDT Circulars. Therefore, is bad in law. It is thus declared that the attachment of the Petitioners’ bank account in M/s. Allahabad Bank, Kolhapur by Respondent No.2, as communicated to the Petitioner by letter dated 21st May, 2018 is bad in law - petition allowed - decided in favor of petitioner.
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