TMI Blog2015 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... n made the payment and furnished details to the Designated Authority under the Scheme along with a copy of the acknowledgement issued to him, but the Designated Authority has failed to issue an acknowledgement of the discharge of such dues and as is required. Authority having not yet issued the acknowledgement of discharge in such form and in such manner as may be prescribed does not mean that the petitioner has failed to discharge his liability and, therefore, the demand should not be sustained. If that certificate has not been issued and in terms of the paragraph, it would be open for the petitioner to urge that failure on the part of the authority to issue such a declaration should not visit him with any tax demand including of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Constitution of India calling for the records of the case and after going through the legality and correctness thereof this Hon'ble Court be pleased to quash and set aside the impugned order dated 28th August, 2013 issued by the Respondent No.5 for attaching the said three Bank accounts and recovering the amounts therein being EXHIBIT B, EXHIBIT B1 EXHIBIT B2 hereto, with a direction to : (i) Deposit sum of ₹ 45 lakhs in the Court. (ii) Payment of ₹ 45 lakhs with interest @ 18% p.a. w.e.f. 30th August, 2012 till his payment is made. (iii) Deposit of payment is made pending the disposal of the present Petition. 2. Mr. Shroff, learned senior counsel appearing on behalf of the petitioner submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the scheme, the Adjudicating Authority will proceed to recover, not only the duty amount, but interest and penalty. Therefore, the petitioner will not be in a position to urge during adjudication proceedings that any adjustments or appropriation ought to be made. 6. Mr. Jetly appearing for the Revenue on the other hand would submit that the petition as a whole has worked itself out. Now there is no attachment or freezing of the bank accounts. The petitioner's apprehension that the show cause notice will not be decided in accordance with law has no basis. The authority will take into consideration all prior payments and adjustments and make an order accordingly. In the circumstances, the writ jurisdiction should not be exercised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 71,19,869/- recovered following the action under section 87(b) of the Finance Act, 1994, is specifically referred. The show cause notice in paragraph 7 analyzes the nature of the services rendered and the amounts which are required to be paid towards service tax, then, it is alleged that the assessee in paragraph 8 is supposed to have provided taxable service according to the Department in the sum of ₹ 9,54,78,961/- to his client. He charged and collected the accrued service tax thereupon, but has not discharged the tax liability amounting to ₹ 1,02,12,984/- for the period commencing from 1st July, 2012 to 31st August, 2013. The declaration under the Scheme in the sum of ₹ 21,59,883/- is specifically referred in this par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch form and in such manner as may be prescribed does not mean that the petitioner has failed to discharge his liability and, therefore, the demand should not be sustained. In other words, he can also rely upon the stand taken and particularly in the letters at Annexures G and H dated 23rd December, 2013 and 27th June, 2014. If that certificate has not been issued and in terms of the paragraph, it would be open for the petitioner to urge that failure on the part of the authority to issue such a declaration should not visit him with any tax demand including of interest and penalty. 9. All the above contentions and others which can be raised in law can always be raised during the course of the proceedings and merely because the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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