2019 (2) TMI 144

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..... y be invoked for adopting coercive proceedings for recovery after the authorities determined the amount payable by an assesee on an adjudication order. Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by the authorities - the impugned notice dated 30th August, 2018 issued to Union Bank of India and Axis Bank, attaching the Petitioner’s Bank Account - pe .....

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..... While the notice dated 31st August, 2018 issued to the Petitioner s customer M/s. Motherson Sumi Systems Ltd., directing it pay over any dues/amounts payable to the Petitioner into the treasury. All the impugned notices have been issued under Section 87(b)(i) of the Finance Act, 1994 (the Act). All the above impugned notices have been issued for recovery of Service Tax, payable by the Petitioner. .....

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..... also quash and set aside the notice dated 31st August, 2018 issued to M/s. Motherson Sumi Systems Ltd., However, as submitted by Mr. Raichandnani, on instructions, the amounts which have already been received by the Revenue, consequent to the notices dated 30th August, 2018 and 31st August, 2018 would be continued to be retained by the Respondent till the passing of an adjudication order on the sh .....

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