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2016 (9) TMI 1028 - BOMBAY HIGH COURT

2016 (9) TMI 1028 - BOMBAY HIGH COURT - TMI - Auction of aircraft to recover service tax dues - rights of bidder - non-deposit of amount since the sale was not confirmed - Seeking recall of its earlier order and permission to Applicant/Respondent No. 1 to conduct fresh auction of the concerned aircraft. - in earlier order this court passed an order allowing confirmation of the sale of concerned aircraft upon acceptance of the highest bid of one M/s. SGI Commex Limited - limit has been already se .....

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herein that the commissionerate be allowed to accept this bid. Secondly, statements were made by the Service Tax Commissioner seeking to confirm the sale without informing the court that a written communication communicating acceptance of the offer has to be released and issued to the bidder. Finally and more importantly that the sale must be concluded within 21 days from the date of such communication was also not a statement and factually made before this court. Pertinently, there is a limit p .....

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s. Eeven if we proceed to reject the request of the Service Tax Commissioner to recall our order dated 22nd August, 2016, given the facts and circumstances, which we have noted today, we would be issuing such further orders and directions and at the entire risk, cost and consequences of those moving the motion and participating in the sale. - WRIT PETITION NO. 3013 OF 2014, NOTICE OF MOTION NO. 147 OF 2016, NOTICE OF MOTION (L) NO. 670 OF 2015, NOTICE OF MOTION (L) NO. 163 OF 2016,NOTICE OF MOTI .....

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ier order dated 22nd August, 2016. 2) We have noticed a disturbing fact and which we must immediately set out before the further directions that we propose to issue. At today's hearing, Mr. Anil Singh learned Additional Solicitor General tenders a draft notice of motion and moved by the original respondent no. 1, namely, the Commissioner of Service Tax - V, Mumbai Commissionerate. In this notice of motion, the two prayers and which are pressed read thus:- (a) That this Honourable Court may b .....

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the Reserve price of USD 22.5 Million. Reliance is placed by Mr. Singh on the Draft Disposal Manual, excerpt of which is at Exhibit - 2 to the affidavit in support of the notice of motion, which, according to Mr. Singh, sets out a limit. The limit is that any bid up to 20% lower can be accepted, but beyond the same, no concession and ordinarily can be given. Therefore, now the Service Tax Commissionerate has realised that accepting the bid of M/s. SGI Commex Limited would be contrary to the sti .....

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39;s order passed on 22nd August, 2016 records that the Service Tax Commissionerate has accepted the bid of M/s. SGI Commex Limited being the highest bid and it has to take further steps. Our attention is invited to the order dated 22nd August, 2016 to submit that the Service Tax Commissioner sought leave of this court to finalise and confirm the auction in favour of M/s. SGI Commex Limited. However, the counsel submits that till date a written confirmation of the sale or acceptance of the highe .....

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auction sale, 21 days are stipulated to be the time for bringing in the balance sum and depositing it with the Service Tax Commissionerate. This time limit will not commence unless a written confirmation is received. 6) After we inquired from Mr. Singh, particularly as to whether this factual assertion is correct or not, upon speaking to the officials of the Service Tax Commissionerate present in court, the learned Additional Solicitor General states that the written confirmation has not yet be .....

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ervice Tax Commissioner, knowing fully well that the offer of the highest bidder is much below the reserved price, persuaded this court to pass an order and record a statement therein that the commissionerate be allowed to accept this bid. Secondly, statements were made by the Service Tax Commissioner seeking to confirm the sale without informing the court that a written communication communicating acceptance of the offer has to be released and issued to the bidder. Finally and more importantly .....

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