2022 (12) TMI 962 - HC - Indian Laws

Notices service of proceedings - None appeared despite notices - Court directed that the Registry will inform the concerned Officer, who is looking after the litigation instituted against the Union of India to make necessary arrangement to represent the Union of India in the matter - HELD THAT - As regards the Customs, the authority to receive notice has been specified. As regards the Central Excise, Service Tax and Railways, the same is specified and also as regards the Income Tax, Wealth Tax, Gift Tax and Estate Duty matters, the time upto which the notice will be received is also specified. Since these orders and notices have been issued, we see no reason why the situation which has arisen in the present petition should at all take place. As regards the notice published on the website of the High Court, it refers to the departments other than Income Tax, Direct Tax and Indirect Tax. The learned Counsel for Respondent Nos. 1 to 4/ Union of India states that as regards the Direct and Indirect Taxes for publication of notice, on the same line as one referred above, the matter will be coordinated with the Registry of this Court. Stand over to 5 January 2023.

Summary

Issues:
1. Failure of appearance by Respondent Nos. 1 to 4
2. System followed by the Union of India for service in Mumbai
3. Orders and notices issued by the Government of India regarding legal matters

Issue 1: Failure of appearance by Respondent Nos. 1 to 4
The Court noted the absence of Respondent Nos. 1 to 4 during the proceedings on two separate occasions. Despite warnings of imposing costs for non-appearance, there was no representation. The Court directed the Registry to inform the Officer responsible for litigation against the Union of India to ensure representation in the matter.

Issue 2: System followed by the Union of India for service in Mumbai
The Court inquired about the system followed by the Union of India for service in Mumbai to prevent recurrence of non-appearance. The learned Counsel for Respondent Nos. 1 to 4 presented orders and notices issued by the Government of India regarding the handling of legal matters, including Income Tax Appeals, Customs, Central Excise, Service Tax, and other related issues.

Issue 3: Orders and notices issued by the Government of India regarding legal matters
The Court reviewed various orders and circulars issued by the Government of India related to the transfer of legal briefs, handling of tax matters, and acceptance of notices for different departments. These orders aimed to streamline the process of service and representation, ensuring timely attendance to legal matters. The Court acknowledged the efforts made by the Union of India to rectify the situation and decided not to impose costs for the adjournment, expecting improved compliance in the future.

In conclusion, the judgment highlighted the importance of timely appearance and representation in legal proceedings, emphasizing the need for a structured system for service and handling of legal matters by government departments. The Court commended the steps taken by the Union of India to address the issue and directed for better coordination to avoid similar instances in the future.