9911796707
TMI Blog2018 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, Central Tax, Bengaluru West, seeking to recover the sum of Rs. 4,39,71,946/- towards his Service Tax Liability with interest and penalty. 2. The said Garnishee order/Notice under Section 87 of the Act was addressed to the 4th Respondent - Koteshwara Sahakari Bank Niyamita, Bangalore, the Banker of the petitioner - assessee and accordingly, the Respondent - Bank has informed the petitioner vide Annexure G communication dated 30/12/2017 freezing his Current Account No.00106000022. 3. Aggrieved by the same, the petitioner has preferred this writ petition before this Court under Article 226 of the Constitution of India. 4. The learned counsel for the petitioner urged before the Court that the Respondent - Assessing Authority has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference. SERVICE TAX - CHAPTER V OF FINANCE ACT, 1994 Section 73: Recovery of Service Tax not levied or paid or short-levied or short-paid or erroneously refunded: (1) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the Central Excise Officer may, within [[thirty months]] from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Section 87: Recovery of any amount due to Central Government Where any amount payable by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in default in respect of the amount specified in the notice and all the consequences of this Chapter shall follow; (c) ........................ (d) ......................." 9. The contention raised by the learned counsel for the petitioner that without prior notice, the Assessing Authority has issued the Garnishee Order/Notice, Annexure F dated 04/12/2017 to the Bank of the petitioner, is misconceived. 10. Section 87 of the Act quoted above does not require any such prior notice. The very purpose of such Garnishee proceedings would be defeated if such Advance Notice were to be given to the defaulting assessee. The Garnishee proceedings are in the nature of Direction to the third parties, who hold the money on behalf of the defaulting ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
