2015 (8) TMI 505

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....iorari under Article 226 of the Constitution of India calling for the records of the case and after going through the legality and correctness thereof this Hon'ble Court be pleased to quash and set aside the impugned Order dated 28th August, 2013 being EXHIBIT B, EXHIBIT B1 & EXHIBIT B2 hereto issued by the Respondent No.5 for attaching the said three Bank accounts and recovering the amounts therein with a direction to : (i) Deposit sum of Rs. 45 lakhs in the Court. (ii) Payment of Rs. 45 lakhs with interest @ 18% p.a. w.e.f. 30th August, 2012 till his payment is made. (iii) Deposit of payment is made pending the disposal of the present Petition. (b) This Hon'ble Court be pleased to pass an order of writ of mandamus or a....

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....udication will take place before a distinct adjudicating officer. He is not the authority in terms of the Scheme and that power is only vested in the respondent No.6. Therefore, the respondent No.6 be directed to act in terms of paragraph 107 of the Scheme and issue necessary declaration within the meaning of subpara (7) thereof. 4. Mr. Shroff specifically urges that the petitioner does not desire to interfere with the on-going proceedings and adjudication pursuant to the show cause notice dated 27th June, 2014. 5. However, the show-cause notice and particularly in paragraph No.8 thereof has failed to take note of the petitioner's request and as contained in the letters copies of which are at pages 130 and 132 of the paper-book. I....

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....r not furnished to the satisfaction of the authorities. The Financial Consultant appeared before the authority and admitted pending service tax liability of Rs. 54.97 lakhs and that is recited in paragraph 6 of the show cause notice. Thereafter, the show cause notice refers to the pay orders forwarded by the banks to the Service Tax Department by debiting the amount available in the petitioner's bank accounts. The application filed under the Scheme with the Department for the period July 2012 to December 2012 declaring service tax liability of Rs. 21,59,883/- is referred to in paragraph 6 of this show cause notice. Then the letter of 23rd December, 2013 of the petitioner requesting adjustment of an amount relating to 50% of the declared....

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....t is already filed during the course of his submissions which could be oral, he will be able to point out that he had availed of The Service Tax Voluntary Compliance Encouragement Scheme and complied with the same particularly of the requirement or procedure for making declaration of the payment of tax dues. The authority designated under the Scheme has acknowledged the declaration, that the petitioner has in terms of the declaration made the payment and furnished details to the Designated Authority under the Scheme along with a copy of the acknowledgement issued to him, but the Designated Authority has failed to issue an acknowledgement of the discharge of such dues and as is required. In other words, that authority having not yet issued t....