TaxTMI 
TaxTMI 
2022 (1) TMI 49
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and Services Tax Act (for short, 'the Act') and not to invoke the bank guarantee furnished by the petitioner. 2. Petitioner claims to be engaged in the manufacture of gold ornaments as job work for others. On 29.08.2019, while a staff of the petitioner was travelling on a train, for supplying the ornaments to its principals after the job work, the Railway police intercepted him at 5.45 a.m.and registered FIR No.69/2019 at Palakkad Railway Police Station, suspecting commission of a crime. Subsequently, the seized gold ornaments were produced before the Judicial First Class Magistrate's Court, Palakkad. A petition was submitted by the first respondent under Section 129 of the Act on 18.09.219, seeking detention of the gold while t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed copy of the order and also restrain the invocation of the bank guarantee, till the appeal is considered. 4. The first respondent filed a counter affidavit specifying that the bank guarantee was initially submitted on 14.11.2015 and was corrected and resubmitted on 06.02.2020 and that there was no restriction on the first respondent passing an order under Section 129(3) of the Act, since the initial bank guarantee was submitted in November 2015 itself. Furthermore, it was pointed out that the order under Section 129(3) of the Act was issued on 25.01.2020 and a copy was sent by registered post to the petitioner on 28.01.2020 and was, in fact, received by the petitioner on 03.02.2020. It is further stated that the dispatch register maint....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... claiming the tax component with regard to the transaction The mater was heard by the Hon'ble Court and interim custody of the gold was ordered to the petitioner on complying with the conditions with regard to submission of bank guarantee for the prescribed amount. Accordingly, the parties submitted a bank guarantee for the prescribed amount on 14.11.2019. However, on noting certain mistakes in the bank guarantee furnished, the respondent herein informed the petitioner that the same ought to be corrected, in satisfaction of the conditions of interim custody granted by the JFCM Court. It was also pleaded that "the respondent herein had issued and the petitioner had received the order in question. There is no irregularity in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n receipt of the order issued by the first respondent under Section 129(3) of the Act. Service of notice under the Act is contemplated in Section 169 which reads as follows :- 169. Service of notice in certain circumstances (1). Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a). by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in conn....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is affixed in the manner provided in sub-section (1). (3). When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 7. Section 169 (1)(b) provides for service by registered post with acknowledgement due, while sub-clause (2) creates a deeming fiction as per which every decision or order shall be deemed to have been served on the date on which it is tendered as provided in sub-section (1). When a statute enacts that something shall be deemed to have been done, the Court has a duty to give effect to that fiction. 8. As per the....