2017 (11) TMI 1018

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....M. No. 29071/2016 (Stay) 2. The principal prayer in this writ petition under Article 226 of the Constitution of India is for a declaration that Rule 5A (1) of the Service Tax Rules 1994 (ST Rul) is ultra vires the Finance Act, 1994 (FA). 3. The above prayer is in the context of the Petitoner having been subjected to an allegedy unauthorised visit by the audit team of the Commissioner of Service Tax-Delhi-I (Respondent No. 2 herein) on two occasions. Consequently, the second main prayer in the writ petition is for a declaration that the action taken by the Respondent No. 2 and subsequently by the Commissioner of Service Tax, Delhi-III (Respondent No. 3 herein) is arbitrary, malicious and illegal. 4. The petition contains specific av....

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....16. Mr.Pramod Kr.Rai, counsel for respondents no.2, 3 and 4 and Mr.Gaurang Kanth, counsel for respondent no.5 accept notice. Learned counsel for the respondent shall produce the file which led the seizure of the material such as documents and Cenvat records from the writ petitioner's premises." 8. Interestingly, the Respondent No. 2 has in its reply dated 24th February, 2015 to the Charted Accountant of the Petitioner, confirmed that even as on that date "final audit report has not yet been issued." 9. In the present writ petition, although more than an year has elapsed after notice was accepted by counsel for the Respondents, no reply has been filed. The petition remained part heard before the predecessor Bench ....

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....erately destroyed or misplaced the record/official files pertaining to Audit conducted in the year 2014 and subsequently in 2015". 12. It is surprising that despite these serious allegations, till date, the Respondents have chosen not to file reply. The failure of the Respondents to do so wouyld have legal consequences. At the same time, the Court cannot be denied the assistance required in matters involving such serious allegations. It is accordingly considered appropriate to issue the following directions: (i) The Commissioner, Services Tax Delhi -III will produce before this Court in a sealed cover, the entire records pertaining to the case on the next date of hearing . He shall also remain personally present to answer the qu....