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TMI Blog2015 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate ORDER (Per : Honourable Mr. Justice Jayant Patel) 1. The present petition has been preferred by the petitioner seeking appropriate writ to quash and set aside the directions and orders issued from 26.07.2013 to 31.07.2013 at AnnexureA, whereby, in purported exercise of the power under section 87 of the Finance Act, 1994 (hereinafter referred to as the "Act"), pertaining to service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to contend that unless the adjudication is finalised and the demand of tax with or without penalty is confirmed, section 87 of the Act cannot be resorted to. 4. Whereas, Mr.Oza, learned counsel appearing for the respondent authority contended that in the present case, there was statement recorded during the investigation wherein the nonpayment of service tax was admitted to the tune of Rs. 2.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resort to section 87 of the Act may be available. However, at the same time, it does appear that all impugned communications were issued as back as in the month of July 2013 and the petition is filed before this Court in December 2014 and before this Court further considers the matter, as on today, the amount of Rs. 70.28 lakhs is already recovered and credited in the account of the competent aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objected by their respective clients considering the facts and circumstances of the case. 10. Hence, the following order: (a) The competent authority before whom the proceedings under section 73 of the Act for adjudication of the tax and other demands are pending shall be finalised preferably within a period of three months from the receipt of the order of this Court and if either party is aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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