2023 (6) TMI 850 - HC - Service Tax

Petitioner Granted Appeal to Challenge Recovery Notice & Bank Attachment, Emphasizing Health Condition & Legal Rights

K. Marimuthu Versus The Commissioner of GST &Central Excise, The Deputy/Assistant Commissioner of GST & Central Excise, The Branch Manager

The court allowed the petitioner to appeal within eight weeks against the recovery notice and bank attachment, considering the petitioner's health ... Seeking release of bank attachment - default in payment of service tax - violative of Articles 14 and 19(1)(g) of the Constitution of India - HELD THAT:- There is no doubt that the petitioner is ailing from cancer. It is also seen that due to the default in paying the service tax, the respondents have attached the bank account of the petitioner and recovery notice has also been issued vide impugned order dated 24.04.2023, challenging which, the petitioner is before this Court. This Court, considering the ailment of the petitioner, permits him to approach the statutory authority by way of an appeal within a period of eight weeks from the date of receipt of a copy of this order. However, it is made clear that the request made by the petitioner to release the bank attachment may be raised before the appellate authority. Petition disposed off. Issues involved:Challenge to recovery notice and bank attachment, violation of Articles 14 and 19(1)(g) of the Constitution of India, principles of natural justice, appeal against order in Original No.201/2022 dated 27.06.2022.Judgment Details:Challenge to Recovery Notice and Bank Attachment:The petitioner challenged the recovery notice dated 24.04.2023 and sought a direction to release the bank attachment to file an appeal against the order in Original No.201/2022 dated 27.06.2022. The petitioner argued that the recovery was arbitrary and violated constitutional provisions. The respondents contended that releasing the bank attachment was not feasible as the petitioner failed to substantiate the total amount in the account. After hearing both parties, the court noted the petitioner's ailment and allowed him to approach the statutory authority for an appeal within eight weeks, with the possibility of raising the bank attachment issue before the appellate authority.Violation of Articles 14 and 19(1)(g) of the Constitution:The petitioner claimed that the impugned recovery and bank attachment were violative of Articles 14 and 19(1)(g) of the Constitution of India. The court considered the petitioner's argument in light of previous court orders and permitted him to appeal within a specified timeframe, taking into account his health condition. The court emphasized that the request to release the bank attachment could be raised before the appellate authority.Principles of Natural Justice:The petitioner alleged that the bank attachment was done against the principles of natural justice. The court, after considering the petitioner's health condition and legal precedents, allowed him to appeal within eight weeks and advised him to address the bank attachment issue before the appellate authority. The court's decision aimed to balance the petitioner's rights with the legal procedures involved in the case.Appeal Against Order in Original No.201/2022:The petitioner sought direction to file an appeal against the order in Original No.201/2022 dated 27.06.2022. The court, after evaluating the arguments presented, granted the petitioner permission to approach the statutory authority for an appeal within a specified timeframe. The court's decision reflected a consideration of the petitioner's health condition and legal remedies available to address the issues raised in the case.