https://www.taxtmi.com/caselaws?id=791555 Where service of the adjudication order was not satisfactorily established under the Finance Act, 1994, the Calcutta HC interfered with the resulting coercive recovery and quashed the bank account attachment. The Court noted that mere assertion of dispatch by speed post was insufficient without proof of delivery in the manner required by the statutory service framework, and it also referred to a connected proceeding where exemption on receipts from governmental authorities had been accepted on facts. While preserving the merits of the tax dispute, the Court granted the petitioner liberty to pursue the statutory appeal in accordance with law, subject to compliance with costs. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791555 Where service of the adjudication order was not satisfactorily established under the Finance Act, 1994, the Calcutta HC interfered with the resulting coercive recovery and quashed the bank account attachment. The Court noted that mere assertion of dispatch by speed post was insufficient without proof of delivery in the manner required by the statutory service framework, and it also referred to a connected proceeding where exemption on receipts from governmental authorities had been accepted on facts. While preserving the merits of the tax dispute, the Court granted the petitioner liberty to pursue the statutory appeal in accordance with law, subject to compliance with costs. Case-Laws Service Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791555