TMI Blog2016 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant records before the respondent and made their submissions, instead, after giving voluntary statements admitting the non-payment of the Service Tax and giving an undertaking to discharge the outstanding Service Tax liability, they cannot seek for quashing of the summons. It is open to the petitioners to produce all the relevant records before the respondent and file their objections and contest the matter in accordance with law. - Decided against the petitioner - W.P.Nos.34647 & 35521 of 2015 and M.P.Nos.1 & 2 and 1 & 2 of 2015 - - - Dated:- 20-4-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Vaibhav R. Venkatesh For the Respondents : Mr. T. Chandrasekar, C CE ORDER Since the issues involved in both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners, the respondent has not given the details of the documents to be produced by the petitioners. 4. The respondent contended that the Company was found to have shifted the operations from Delhi to Chennai without intimating the Department. Further, most of the financial records were not found in the Registered Office of the Company when the search was conducted on 30.03.2015, which was reported to have been shifted to Chennai office. From the records resumed from the Office of the party, it was found that the Company had an outstanding Service Tax liability of ₹ 17.38 crores as on 31.03.2014, therefore, the investigations under the provisions of Finance Act was initiated against the Company. The petitioners appeared b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court held as follows: The order under the above provision of law is addressed to the person, who is either in possession of requisite information, book or other document or is, in the opinion of the authority concerned, able to obtain and furnish such information, book or other document. For compliance with such an order, it is imperative that the person against whom the order is directed should be left in no doubt with regard to the precise information, book or other document which is required to be furnished by him. It, therefore, becomes essential that the requisite information, books or other document should be specified in the order. 6. Mr.T.Chandrasekar, learned counsel appearing for the respondent submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaking to discharge the outstanding Service Tax liability, they cannot seek for quashing of the summons. It is open to the petitioners to produce all the relevant records before the respondent and file their objections and contest the matter in accordance with law. For the reasons stated above, I do not find any error in the summons issued by the respondent. Since the facts and circumstances differs from the case on hand, the judgment relied upon by the learned counsel for the petitioners is not applicable to the present case. 8. In these circumstances, the Writ Petitions are devoid of merits and the same are liable to be dismissed. Accordingly, the Writ Petitions are dismissed. No costs. Consequently, the connected miscellaneous pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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