TMI Blog2016 (1) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... e ₹ 2.46 crores already collected by the Department so far. The Department shall release attachment of the bank accounts of the petitioner and remove the seals from the business godowns of the petitioner, on the conditions specified in the order. - SPECIAL CIVIL APPLICATION NO. 14364 of 2015 - - - Dated:- 7-1-2016 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITONER : MR BHARAT T RAO, ADVOCATE FOR THE RESPONDENT : DS AFF.NOT FILED (N), MR YN RAVANI, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner is facing attachment and seizure by the Service Tax Department for substantial service tax dues not paid. It is not necessary to go into details of the matter since presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel Mr.Rao for the petitioner submitted that statement of the petitioner was recorded under duress. In any case, the Department has not carried out final assessment ascertaining the duty, interest and penalty liabilities of the petitioner. At that stage to indefinitely seize the bank accounts and also to attach the properties is extremely harsh. He pointed out that through the petitioner's own deposits and the collections made by the Department directly from the customers of the petitioner, a total sum of ₹ 2.46 crores has already been collected by the Department towards service tax liability for the period in question. According to the petitioner, even according to the material collected by the Department, such liability would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Upon any two defaults in depositing the installments, the order for releasing the bank accounts and godowns would be automatically withdrawn. In other words, it will be open for the Department to once again attach/seize the bank accounts and the godowns of the petitioner; (iv) The attachment of remaining properties of the petitioner, if any, shall continue; (v) The petitioner shall make a disclosure before the Department of all the immoveable properties owned by the petitioner, his wife and his children, either individually or jointly with any other person, within two weeks from today. (vi) The petitioner shall not sell or dispose of or create charge on any of the immovable properties owned by him either exclusively or jo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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