https://www.taxtmi.com/caselaws?id=385516 The court held that the provisions of the Finance Act, 1994 were sufficient for the recovery process in the case. Despite the mention of Section 11 in the Certificate, the court considered it non-prejudicial as Section 87(D) of the Finance Act allowed for the preparation of a certificate for tax arrears. The court dismissed the petitioner's objections, deeming them hyper-technical, and upheld the validity of the recovery action. As a result, the Writ Petition was dismissed without costs, and connected miscellaneous petitions were closed. en-us Thu, 01 Aug 2019 00:00:00 +0530 Thu, 12 Dec 2019 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385516 The court held that the provisions of the Finance Act, 1994 were sufficient for the recovery process in the case. Despite the mention of Section 11 in the Certificate, the court considered it non-prejudicial as Section 87(D) of the Finance Act allowed for the preparation of a certificate for tax arrears. The court dismissed the petitioner's objections, deeming them hyper-technical, and upheld the validity of the recovery action. As a result, the Writ Petition was dismissed without costs, and connected miscellaneous petitions were closed. Case-Laws Service Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385516