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TMI Blog2017 (5) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to know that there cannot be any justification for not visiting the Registry and seeking inspection of the files, particularly in matters involving a huge tax liability but rely only on some communication from the advocate. There are 82 matters, which are disposed of by a common order by the Registry. In all of them, no compliance with the procedural rules was made. If tomorrow all the Commissionerates and Commissioners or high ranking officials place before this court such causes or reasons for condoning the erroneous delay, they should be reminded at once that they are not special litigants. The Government is not a special litigant nor the Tax Department or the Revenue. The delay is condoned in the larger interest of justice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter and later on the Revenue officials got in touch with him/her, on account of which, the precise nature of the office objections and consequences of the conditional order came to the notice of the Service Tax Department. 4. On the earlier occasion, we had, in some cases refused to condone the delay because of the peculiar situation and understanding prevailing in the Service Tax Commissionerate at Pune. Now, Mr. Bangur appearing for the appellant tenders an additional affidavit and which is affirmed by the Commissioner of Service Tax, Pune. In para 3 of this affidavit, the deponent states that the present appeal was filed by this Commissionerate, but from October, 2014, there was a restructuring of Pune-III Commissionerate and ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n panel advocates. Thus, he justifies that there have been departmental communications, but the earlier panel of advocates were not responding to the same. 7. After hearing Mr. Bangur and Mr. Sanghavi, we are astonished by the understanding of this Service Tax Commissioner and particularly of the provisions of law. None should insist that he must be made aware of law for the law is presumed to be known immediately after the same is notified. Particularly the senior level officers, who are affirming the affidavits ought to know that there is nothing like separate communication from the Registry about the office objections. The office objections are set down on the original files. It is the duty of the advocate filing an appeal either for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in matters after matters the Pune Service Tax Commissionerate seeks to justify its lapses particularly without disclosing when the trifurcation took place, which files were lost and who in the hierarchy could not communicate with them. There are no particulars, but vague statements placed on record. In the present case, there are 82 matters, which are disposed of by a common order by the Registry. In all of them, no compliance with the procedural rules was made. If tomorrow all the Commissionerates and Commissioners or high ranking officials place before this court such causes or reasons for condoning the erroneous delay, they should be reminded at once that they are not special litigants. The Government is not a special litigant nor th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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