TMI Blog2018 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... n disposed off. - WRIT PETITION NO. 2386 OF 2018 - - - Dated:- 30-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Ms. Deepali Kamble, for the Petitioner. Mr. Pradeep S. Jetly, with Mr. J.B. Mishra, for the Respondents. PC:- 1. On 23rd October, 2018, we passed the following order:- 1. On 5th October, 2018, we passed the following order:- 1. This Petition under Article 226 of the Constitution of India challenges the recovery proceedings leading to attachment of the Petitioner's Bank Account in ICICI Bank and immovable property both at Thane. Those proceedings were initiated by the Respondents No. 2 to 4 consequent to the order dated 1st November 2017 passed by the Respondent No. 3-Additional Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy proceedings only after the Appeal is filed and deposit is made in terms of Section 35F of the Act. 4. In the above view, the question of interpretation of the CBIC Circular dated 16th September 2014 and 10 March 2017 and its application would all depend upon the date of the service of the order dated 1st November 2017 upon the Petitioner. The recovery proceedings before service of the order dated 1st November 2017 and the expiry of statutory period to file an Appeal would be bad. However, this is a factual issue and would be decided by the Respondent No. 6 Commissioner (Appeals). 5. In the above circumstances, it would be best to await the decision of the Commissioner (Appeals) who has fixed the hearing of the Petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to file his Appeal to the Tribunal from the order of the Commissioner (A) dated 22nd October, 2018, which was handed over to the Petitioner in Court today. Thereafter the Petitioner may bring to the notice of the Respondents, the order of the Kerala High Court in the case of Sherin Hi Fabs (Supra) and seek vacation of the attachments. We trust appropriate view would be taken by the Respondents on the basis of the decision of the Kerala High Court in the case of Sherin Hi Fabs (Supra). 5. In the meantime, we adjourn this Petition to 30th October, 2018 at the request of the Petitioner. 2. Today, Ms. Kamble, the learned counsel appearing in support of the Petition states that an Appeal has been filed on 24 October, 2018 from the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an order 1st November, 2017 had confirmed a duty demand of ₹ 88 lakhs. According to the Respondents as no Appeal had been filed by the Petitioner within the stipulated time, they proceeded to attach bank accounts as well as residential flat of the Petitioner. According to the Petitioner the original order dated 1 November 2017 was received only in May 2018 and appeal was filed immediately thereafter. In Appeal, by an order dated 22nd October, 2018, the Commissioner (Appeals) has come to a finding that the Appeal filed by the Petitioner is time barred and dismissed the Appeal. 6. Thus today there is an amount of ₹ 88 lakhs due and payable by the Petitioner to the Revenue and the same needs to be secured. Therefore, we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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