TMI Blog2016 (9) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... culiar facts of continuing with the attachment, though the petitioners have paid substantial sums by a voluntary disclosure of the dues and secondly, under protest. The Judgments of this Court, time and again, lay down the principle that if dues are disputed and the claims of the Revenue are not admitted, its remedy lies elsewhere. It cannot by a coercive process or coercive means force the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioners. Mr. Swapnil Bangur with Mr. Vipul A. Bajpayee for the Respondents. ORDER P.C: Heard both sides. 2. In the view that we have taken, we refuse to grant any adjournment to Mr. Bangur, appearing on behalf of the respondents. Mr. Bangur wants an adjournment to check as to whether the statements made post the Attachment Order in a letter dated 1972016, copy of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners have cleared the entire sum of ₹ 3,41,82,926/or anything is balance. 4. In pursuance of this impugned notice at AnnexureA, page 39, the petitioners pointed out on 1972016 (AnnexureV) that the dues demanded towards service tax of ₹ 31,25,815/, interest on the same amount and interest on ₹ 3,10,57,111/though not payable, in order to have the attachment lifted, by letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable. Here the assessees have stated on oath before this Court that no amount as is now sought to be claimed is due and payable. 8. It is not as if the Revenue is remediless in as much as it can take the route of adjudication by issuing a show cause notice, giving a party like the petitioners opportunity to place its version and thereafter pass an order assigning reasons. That order, for its ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
