TMI Blog2017 (1) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... en these matters were placed before us for directions, Mr. Mishra appearing for the Service Tax Commissioner, tendered an affidavit in the morning session. That affidavit is taken on record. In para 7 of this affidavit, it is stated that on 27th November, 2016, the reserve price for e-auction of the aircraft with details thereof was uploaded on the MSTC e-auction portal. Thereafter, between 28th November, 2016 to 29th November, 2016 (both days inclusive) the e-auction was conducted. The result of the e-auction was received by the first respondent from MSTC on 29th November, 2016. 2. In para 8 of this affidavit, the Deputy Commissioner of Service Tax-V states that the highest bid received in the e-auction for the said aircraft was 2.65 Mill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary. In commercial parlance, such an act of this bidder may well affect the auction. If it was interested in acquiring the aircraft, none prevented it to participate in the e-tender. There was wide publicity given to the auction sale of the aircraft by the MSTC and all concerned. It is surprising that this entity did not notice these details and which are available not only in print but in electronic form. It did not come before the cut-off date and to renew its offer. How it has acquired the knowledge of the court proceedings after August, 2016, how it requested the advocate to remain present in the court and watch the proceedings and how its letters to the Service Tax Commissioner are referred by the advocate, when this bidder is commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner found it necessary to intervene and thereafter to bring to the notice of the court its dues. Given the enormity of these dues, this court allowed the Service Tax Commissioner to go ahead and obtain offers. Another entity, namely, respondent no. 3, who claims rights in the aircraft and further projects that it has been leased to M/s. Kingfisher Airlines Limited, also agreed, but without prejudice to its rights and contentions, to the sale of the aircraft by the Service Tax Commissionerate and other authorities of the Central Government. That is how the rounds started and commenced. We have given sufficient opportunities to the Service Tax Commissioner and other concerned to dispose of this aircraft by obtaining most competitive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is court will thereafter pass such orders as are permissible in law. This court would then seriously consider the request of Mr. Samdani, learned senior counsel appearing for the petitioner, which is reiterated by him today that the aircraft be shifted and removed to some other place so as not to obstruct the operations at the Mumbai Airport. 9. List on 19th January, 2017 at 11.00 a.m. 10. Needless to clarify that when we are considering the request of the Service Tax Commissioner for grant of further time to hold a fresh auction, but as we have placed a condition that before that request is considered, a fresh valuation report be placed in a sealed cover, then, needless to clarify that the valuation report would be an outcome of a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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