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TMI Blog2015 (3) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ent authority is required. In the instant case so far no such permission has been granted by the competent authority. That being so, the applicant has no apprehension of arrest, as such, the application is premature. Moreover, no direction for issuing notice to the applicant in case of his arrest can be given in view of the observations of the Supreme Court in Union of India v Padam Narayan etc. [2008 (10) TMI 1 - SUPREME COURT]. Also this view was reiterated in Union of India and another v Ashwani Aggarwal and followed by this Court in Department of Customs v Arvinder Singh [2007 (5) TMI 558 - DELHI HIGH COURT]. Therefore, the application being premature is dismissed and the interim protection granted to the applicant stands vacated. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2013 from the Superintendent Service Tax (Anti-Evasion) from the office of respondent no.2 pursuant to which he appeared and submitted all the documents. His statement was duly recorded and it was informed that there are some alleged outstanding dues towards the service tax to the tune of ₹ 2.54 crores. Pursuant to another notice dated 26.11.2013, the applicant supplied most of the information including all the documents. In the month from March to June, 2013, the company paid a total sum of ₹ 3 crores towards service tax dues to the department. Further, from September, 2013, approximately a sum of ₹ 87 lac has been deposited. While the company was endeavouring to clear all the outstanding service tax dues, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chairman-cum-Director of the company. Under the circumstances, it was submitted that protection be granted to the applicant. 4. The application is vehemently opposed by learned counsel for the respondent no.2 by submitting that the application is neither maintainable in law nor on facts. An investigation against M/s Sun Nirman Infrastructure Pvt. Ltd registered with Service Tax for providing work contract service and construction service was initiated under Section 14 of the Central Excise Act, 1944. The applicant and the company remained non-cooperative during the investigation and also did not provide the requisite documents/details to ascertain the correct outstanding service tax liability. There is a prima facie case of non-payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors. He is holding the designation of chairman-cum-director of the company and he is the only working director of the company and still holds all the records and documents of the company. All the directors are passing their responsibility on one and another and neither paying dues towards service tax nor providing requisite details to the department. In the subsequent affidavit filed by Mr Deepak Kumar, Superintendent stating therein that the applicant did not join investigation, pursuant to which a show cause notice has been issued. For the period up to 31.03.2014, a total amount of ₹ 19,17,74,309/- along with cess and interest is due and out of which the company has paid a sum of ₹ 5,04,83,070/-. 5. It was submitted by le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye, unmindful of the damage; done to the National Economy and National Interest, as was aptly stated in State of Gujarat v. Mohanlal Jitamalji Porwal and Anr., AIR (1987) 1321) 7. Furthermore, a circular bearing number 974/08/2000-CX has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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