2021 (6) TMI 769 - HC - Service Tax

High Court directive on Finance Act notice objections leads to orderly dispute resolution emphasizing due process

M/s. V.D. Swami & Company Pvt Ltd. Versus The Deputy Commissioner of Central Excise & Service Tax, State Bank of India

The High Court directed the petitioner to raise objections to a notice under Section 87(b) of the Finance Act, 1994. The respondents reviewed the ... Validity of notice under Section 87 (b) of the Finance Act, 1994 - HELD THAT:- Pursuant to the interim order, the respondents have considered the grounds raised by the writ petitioner and passed an order on 18.08.2017 - the petitioner is at liberty to redress his grievances if any exist with reference to the subsequent order passed by the respondents in the manner known to law. Petition disposed off. Issues:Challenge to notice under Section 87(b) of the Finance Act, 1994.Analysis:The judgment concerns a Writ Petition challenging an order dated 23.02.2016 related to a notice under Section 87(b) of the Finance Act, 1994. The Court, at the admission stage, directed the petitioner to raise objections before the 1st respondent, who would then consider the objections and pass appropriate orders to determine the sustainability of the impugned attachment notice. The petitioner was given four weeks to submit objections in writing, and the 1st respondent was required to pass orders on merits within four weeks of receiving the objections. The Court emphasized adherence to the timeline set without extensions.Subsequently, the respondents reviewed the grounds raised by the petitioner and issued an order on 18.08.2017. The judgment acknowledges the petitioner's right to address any grievances concerning the subsequent order in accordance with the law. Following this development, the writ petition was disposed of, and connected Miscellaneous Petitions were closed without imposing any costs. The judgment ensures that the petitioner has been granted the opportunity to seek redress through the appropriate legal channels regarding the order issued by the respondents.In conclusion, the High Court's judgment in this case reflects a procedural approach to addressing challenges to the notice under Section 87(b) of the Finance Act, 1994. By directing the petitioner to raise objections and ensuring a timely review by the respondents, the Court upholds principles of due process and provides a mechanism for resolving disputes in a structured manner. The judgment underscores the importance of adherence to legal procedures and timelines in addressing legal challenges, thereby promoting fairness and efficiency in the resolution of such matters within the legal framework.