2018 (10) TMI 1282 - HC - Service Tax

Freezing of petitioner s Bank Account - granting installments for paying the service tax dues - Held that - The sumtotal of the entire exercise is that the Court is left with very poor assistance on behalf of such respondents and this is a routine matter. Learned advocate Shri Nirzar Desai volunteered to appear on behalf of respondent nos.2 and 3 and file reply by next date of hearing. We permit his appearance and we shall take reply on record subject to conditions. The freezing order of the petitioner s bank accounts is suspended.

Summary

Issues: Petition for granting installments for paying service tax dues, lack of appearance by official respondents, freezing of petitioner's bank accounts, poor assistance to the Court by official respondents.

The judgment by the Gujarat High Court addresses the issue of a petition seeking installments for paying service tax dues, where despite direct service to the official respondents, no appearance was made on their behalf. The Court expresses disappointment at the lack of response from the respondents and emphasizes the importance of their presence to address the Court's queries. It highlights the recurring communication gap between authorities and their advocates, leading to delays in proceedings. The Court stresses the need for timely and effective representation by the official respondents. In this case, an advocate volunteered to appear on behalf of the respondents and was given a deadline to file a reply along with a deposit as a cost, subject to potential recovery from negligent officials. The freezing order on the petitioner's bank accounts was suspended as an interim relief, with the next hearing scheduled for 17.10.2018, allowing direct service to the official respondents.

In conclusion, the judgment underscores the significance of prompt and adequate representation by official respondents in legal proceedings, aiming to streamline the process and ensure efficient assistance to the Court.