Court directs representation, commends Union of India, stresses timeliness, coordination for legal matters.

The Court noted the absence of Respondent Nos. 1 to 4 during proceedings and directed the Registry to ensure representation in the matter. The Union of India presented orders and notices regarding legal matters, aiming to streamline service and representation processes. Acknowledging the efforts made, the Court decided not to impose costs for adjournment, emphasizing the importance of timely appearance and structured systems for legal matters. The judgment commended the Union of India's steps and directed for improved coordination to prevent future non-appearances.

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Issues:
1. Failure of appearance by Respondent Nos. 1 to 4
2. System followed by the Union of India for service in Mumbai
3. Orders and notices issued by the Government of India regarding legal matters

Issue 1: Failure of appearance by Respondent Nos. 1 to 4
The Court noted the absence of Respondent Nos. 1 to 4 during the proceedings on two separate occasions. Despite warnings of imposing costs for non-appearance, there was no representation. The Court directed the Registry to inform the Officer responsible for litigation against the Union of India to ensure representation in the matter.

Issue 2: System followed by the Union of India for service in Mumbai
The Court inquired about the system followed by the Union of India for service in Mumbai to prevent recurrence of non-appearance. The learned Counsel for Respondent Nos. 1 to 4 presented orders and notices issued by the Government of India regarding the handling of legal matters, including Income Tax Appeals, Customs, Central Excise, Service Tax, and other related issues.

Issue 3: Orders and notices issued by the Government of India regarding legal matters
The Court reviewed various orders and circulars issued by the Government of India related to the transfer of legal briefs, handling of tax matters, and acceptance of notices for different departments. These orders aimed to streamline the process of service and representation, ensuring timely attendance to legal matters. The Court acknowledged the efforts made by the Union of India to rectify the situation and decided not to impose costs for the adjournment, expecting improved compliance in the future.

In conclusion, the judgment highlighted the importance of timely appearance and representation in legal proceedings, emphasizing the need for a structured system for service and handling of legal matters by government departments. The Court commended the steps taken by the Union of India to address the issue and directed for better coordination to avoid similar instances in the future.

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