TMI Blog2018 (10) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities in this Court should not be tolerated at all. It is this kind of lack of judicial discipline which if it goes unpunished, will lead to more litigation and chaos and such public servants are actually a threat to the society. The cost is quantified at ₹ 1 lakh (Rupees One Lakh only) to be deposited by Mr.Suresh Kumar, Commissioner of Service Tax (Appeals) from his personal funds with the Registrar General of this Court. The impugned order apparently flies in the face of the higher Tribunal s order dated 23.03.2017 and therefore cannot be sustained. The writ petition therefore clearly deserves to be allowed with exemplary costs. - WRIT PETITION No.37514/2017 (T-RES) - - - Dated:- 22-10-2018 - Dr. VINEET KOTHARI J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of services. Further, I also find that the impugned order has clearly traveled beyond the show-cause notice and the Order-in-Original and the appellant has been put into a worse off situation than originally he was because of the Order-in-Appeal. 6.1 Following the ratios of the decisions cited supra, I am of the view that the impugned order is not sustainable in law and I set aside the impugned order and remand the case back to the original authority to decide the refund afresh keeping in view the various decisions cited by the appellant and keeping in view the documents which the appellant has produced and may like to produce before the original authority in support of all their claims. Therefore, all the appeals are allowed by way rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f hearing and is nothing but time wasting tactics being adopted by the petitioner . 5. Firstly, in the impugned order, the first appellate authority throwing to the winds, the principles of judicial discipline and binding order passed by higher appellate forum, not only reiterated his own stand, which were set aside by the Tribunal but the same is sought to be defended by the Department with the aforesaid words quoted above. The total callous, negligent and disrespectful behaviour shown by the Departmental authorities in this Court should not be tolerated at all. It is this kind of lack of judicial discipline which if it goes unpunished, will lead to more litigation and chaos and such public servants are actually a threat to the society. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Registrar General of this Court within a period of one month from today. On failure to deposit, a copy of the order may be sent to the concerned Secretary of the Revenue Department, Ministry of Revenue for taking needful disciplinary action against the said Officer. Upon deposit, the said costs shall be made over to the Prime Minister s Relief Fund . 10. The petitioner-assessee may now approach the concerned Commissioner with a fresh request to consider the request of refund in accordance with law and in terms of the order passed by the Tribunal on 23.03.2017 and the said concerned officer will pass appropriate orders, granting the refund after verifying the facts within a period of three months from today. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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