2019 (2) TMI 1122

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....cate, Ms. Pooja Reddy, Advocate Respondent: Ms. P.V. Sekhav, Additional Commissioner (AR) ORDER Per: C J Mathew After hearing both sides for sometime on the miscellaneous applications seeking implementation of order no. A/87574- 87579/16/CB dated 25th February, 2016 of the Tribunal in appeal no. C/86244/2014, we find that the contention is limited to the responsible and proper maintenance ....

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....mplied with are no conditions at all and are tantamount to disregard of judicial orders. Not only is this a travesty of judicial orders of statutory and constitutional bodies but it also has every appearance of having been guided by a desire to be obdurate in the face of higher judicial direction. That does not bespeak well of adherence to judicial discipline on the part of the tax administration ....

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.... them without loss of value except that attributable to efflux of time. One would expect a similar concern on the part of the respondent-Commissioner too as, in the event of confiscation investing the assets with the Central Government, it is in public interest that these should fetch as high a value as possible. Anything less is a loss to the exchequer. Anfractuous reluctance to release them does....