2015 (6) TMI 696

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..... ng made that smacks with arbitrariness - Decision in the case of Technomaint Contractors Limited v. Union of India, reported in [2014 (4) TMI 882 - GUJARAT HIGH COURT] followed - the petitioner is entitled for interim order - recovery proceedings stayed - Decided in favour of assessee. - Special Civil Application No. 8704 of 2015 - - - Dated:- 9-6-2015 - Vijay Manohar Sahai, ACJ And R. P. Dhol .....

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..... ng for the respondents, the demand has been made as per the papers submitted by the petitioner. If the papers have been seen by the respondents, then they should have adjudicated upon the matter and fixed the quantum of service tax which was liable to be deposited by the petitioner, if any. It cannot be disputed that even before adjudication, the respondents could recover the amount. But on the .....

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..... ue. Such provision cannot be activated for seeking recovery even before adjudication. Recovery of unpaid tax is to be made as per Section 87 of the said Act which provides for the power and procedure for such recoveries. In view of the above law laid down by the Division Bench of this Court, the petitioner is entitled for interim order. Till the next date of listing, the recovery proceedings i .....

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