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2009 (8) TMI 97 - AT - Service TaxModification of order - Once the order passed by this Tribunal had been subject matter of a judicial review before the Delhi High Court, and High Court having refused to interfere therein by passing a speaking order, question of Tribunal reviewing or modifying its order does not arise at all. Being so, and since the records nowhere disclose any such review or modification of the order dated 22-5-09, it is difficult to accept the contention on behalf of the appellant that on 27-7-09 there was direction by the Tribunal to deposit Rs. 20 lakhs inspite of direction given for deposit of Rs. 2 crores under order dated 22-5-09
Issues:
1. Judicial review of Tribunal's order directing deposit of Rs. 2 crores. 2. Alleged directions for deposit of Rs. 20 lakhs and Rs. 10 lakhs on subsequent dates. 3. High Court's refusal to interfere with Tribunal's order. 4. Appellant's SLP before the Supreme Court. Judgment Analysis: Issue 1: Judicial review of Tribunal's order The Tribunal had directed the appellant to deposit Rs. 2 crores by a certain date. The appellant approached the High Court through a Writ Petition, seeking to challenge this order. However, the High Court, after considering the matter, refused to interfere with the Tribunal's direction. The High Court found the Tribunal's decision reasonable and made after a holistic view of the case, taking into account various aspects including service tax levy, penalty, and interest liability. The High Court's decision not to stay the Tribunal's order was based on the comprehensive consideration given by the Tribunal. Issue 2: Alleged directions for deposit of Rs. 20 lakhs and Rs. 10 lakhs The appellant contended that on subsequent dates, the Tribunal directed them to deposit Rs. 20 lakhs and then Rs. 10 lakhs, following the initial order of Rs. 2 crores. However, upon reviewing the proceedings of the specific dates mentioned, there was no evidence of such directions being issued by the Tribunal. The records indicated that the matter was heard by a different Bench on those dates, consisting of different Members of the Tribunal, which further discredited the appellant's claim of additional deposit directions. Issue 3: High Court's refusal to interfere The High Court's refusal to interfere with the Tribunal's order directing the deposit of Rs. 2 crores was based on the Tribunal's thorough consideration of the case and the various financial aspects involved. The High Court found the Tribunal's decision to be reasonable and declined to stay the order, emphasizing that the Tribunal had taken a holistic view before issuing the direction. This refusal by the High Court to interfere with the Tribunal's decision reinforced the validity and reasonableness of the initial deposit order. Issue 4: Appellant's SLP before the Supreme Court Subsequently, the appellant filed a Special Leave Petition (SLP) before the Supreme Court challenging the Tribunal's order. The SLP was filed after the High Court's decision not to interfere with the Tribunal's direction for depositing Rs. 2 crores. The Supreme Court was yet to hear the matter as of the last mentioned date. Despite the ongoing legal proceedings, the Tribunal refrained from dismissing the appeal at that stage and adjourned the matter until a later date to pass further orders after hearing both parties. In conclusion, the judgment highlighted the importance of judicial review, the significance of following due process in legal proceedings, and the need for compliance with tribunal orders unless stayed or modified by higher courts. The detailed analysis of each issue provided clarity on the legal aspects and the sequence of events leading to the current status of the case.
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