TaxTMI 
TaxTMI 
TaxTMI 
2021 (11) TMI 785
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....ne-II. By the impugned order, the Commissioner has held as follows: "ORDER 1. I determine and confirm the demand of service tax of Rs. 227,24,91,160/- (Rupees two hundred twenty seven crore twenty four lakh ninety one thousand one hundred and sixty only) under section 73 (2) of Chapter V of Finance Act, 1994 for being recovered from M/s Air India Limited, Finance Building, Old Airport, Kalina, Santacruz East, Mumbai - 400029 along with accrued interest under Section 75 thereof. 2. I impose a penalty of Rs. 227,24,91,160/- (Rupees two hundred twenty seven crore twenty four lakh ninety one thousand one hundred and sixty only) upon M/s Air India Limited, Finance Building, Old Airport, Kalina, Santacruz East, Mumbai - 400029 under Section ....
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....taken up ex-parte for decision on merits in absence of any of party." In view of the above observations the matter cannot be adjourned, and he should make his submissions in the matter. Chartered Accountant expressed his inability to make submissions on the behalf of Appellant. 4.1 We have considered the submissions made and also take note of the fact that the matter has been adjourned considerable number of times in past on the request of both the sides. For this reason why we had made it clear vide our order on 23rd September 2021, that no further request for adjournment from either of side shall be entertained and the matter shall be taken up for hearing next time. 4.2 We asked the Chartered Accountant who appeared on the dated fixed f....
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....arlal Mali Rathod vs Gopal & Others vide order dated 20.09.2021 [in Special Leave Petition (Civil) Nos.1411714118 OF 2021] [LL 2021 SC 500], condemning the practice of seeking repeated adjournments and courts granting the same mechanically has observed as follows: "5.5 Today the judiciary and the justice delivery system is facing acute problem of delay which ultimately affects the right of the litigant to access to justice and the speedy trial. Arrears are mounting because of such delay and dilatory tactics and asking repeated adjournments by the advocates and mechanically and in routine manner granted by the courts. It cannot be disputed that due to delay in access to justice and not getting the timely justice it may shaken the trust and....
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....on decree on the ground of personal bonafide requirement is not getting the timely justice and he ultimately gets the decree after 10 to 15 years, at times cause for getting the eviction decree on the ground of personal bonafide requirement may be defeated. The resultant effect would be that such a litigant would lose confidence in the justice delivery system and instead of filing civil suit and following the law he may adopt the other mode which has no backing of law and ultimately it affects the rule of law. Therefore, the court shall be very slow in granting adjournments and as observed hereinabove they shall not grant repeated adjournments in routine manner. Time has now come to change the work culture and get out of the adjournment cul....
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....gation between the arms of the government do not benefit the cause of public exchequer and shakes the faith of the public in the entire system. 4.7 In this case revenue has filed a Miscellaneous Application (ST/EH/85458/2019) seeking early hearing of the appeal on 11th February 2019. The ground stated in the application is the huge revenue involved. This application has been filed when the matter was being listed for regular hearing constantly from 2018. Even this application has not been decided till date for the reason of adjournments sought. We express our pain on the sorry state of affairs wherein public exchequer suffers on account of such protracted litigation. We still are unable to understand when the matter is on board for hearing....