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Union of India Versus Mrs. Prashanthi

2016 (7) TMI 131 - KARNATAKA HIGH COURT

Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices - Validity of decision of learned Single Judge of this Court quashing the recovery notice - Held that:- we are not impressed by the submission of the learned Counsel for the appellants that the power under Section 87 of the Finance Act is independent and irrespective of the procedure under Section 73 nor can we accept the contention t .....

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d any case made out for interference. - Decided against the Revenue. - Writ Appeal nos. 2449 and 4805-4807 of 2015 (T-TAR) - Dated:- 20-4-2016 - JAYANT PATEL AND MRS. B.V. NAGARATHNA, JJ. APPELLANTS (BY SRI.N.R.BHASKAR, ADVOCATE) RESPONDENTS (BY SRI.R DAKSHINA MURTHY & SRI.K.S.NAVEEN KUMAR, ADVOCATES FOR R1; SERVICE OF NOTICE IS HELD SUFFICIENT V/O DT:01/03/2016 IN R/O R2, R3 & R5; R4 IS SERVED) JUDGMENT Jayant Patel, J. - These appeals are directed against order dated 29.04.2015 passed .....

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the Finance Act, 1994, (hereinafter referred to as 'the Finance Act' for short) are different. 4. In his submission, both Sections are independent and in a given case, if it is found that the amount of service tax is already recovered by the assessee from the customer, Section 87 of the Finance Act could be invoked directly without resorting to provisions of Section 73 of the Finance Act. He submitted that if such an interpretation is not given to Section 87 of the Finance Act, the servi .....

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in respect of another span of period, but for which also, the proceedings under Section 73 of the Finance Act, are initiated and the matter is pending before the authority at the appellate level and therefore, until the question is finalized, Section 87 of the Finance Act, cannot be invoked and has been rightly so observed by the learned Single Judge and this Court may dismiss the appeals. 6. We may record that as in the order of the learned Single Judge Sections 73 and 87 of the Finance Act are .....

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