2018 (9) TMI 395

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....he Petitioner : Mr.Sarath Chandran for M/s.G.R.Associates For the Respondents : Mrs.Aparna Nandakumar for R1 Mr.V.Sundareswaran for R2 Senior Standing Counsel Mr.Kalyanaraman for R3 for M/s.Aiyar & Dolia ORDER Mr. Kalyanaraman, learned counsel takes notice for the third respondent. 2.Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respon....

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.... relevant enactment. In the meantime, the subject matter bank account of the petitioner, being operated at the third respondent bank, has been frozen, on the reason that the petitioner has failed to pay the service tax, in pursuant to a demand resulting out of the said order passed on 05.03.2018. 5.The grievance of the petitioner before this Court is that by freezing the said account, the respo....

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....ill this date. Therefore, the impugned action of the respondents 1 and 2 cannot be found fault with. 7.It is seen that the petitioner suffered an order in original dated 05.03.2018 passed by the first respondent imposing service tax as well as penalty. It is not in dispute that as against the said order, the petitioner has right of appeal before the CESTAT. It is also not in dispute that such a....

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....ion before the Appellate Tribunal and seek for such interim relief, which includes regarding the operation of the subject matter bank account for the balance amount available in the account. At this juncture, the learned counsel for the third respondent bank submitted that the petitioner may be permitted to operate only in the event when there is no due payable by the petitioner to the third respo....