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TMI Blog2020 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... stand and position before the 4th respondent. Before adjudicating the issues raised in Ext.P8 show-cause notice, if the respondents proceed under Section 87(b) of the Finance Act and Section 79(1)(c)(i) of the Act read with Section 142(8)(a) of the CGST Act, 2017, the petitioner will indeed be put to hardship. Such proceedings are ordinarily to be initiated only after adjudication process is over. The writ petition is disposed of directing the 4th respondent to give opportunity to the petitioner to adduce such evidence before the 4th respondent in order to explain the deficiencies pointed out in Ext.P8. - WP(C).No.13689 OF 2020(I) - - - Dated:- 11-8-2020 - Mr. Justice N. Nagaresh For the Petitioner : Advs. Sri. Jose Jacob, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply stating that recovery proceedings under Section 87 of the Finance Act, 1994 cannot be initiated without adjudication. However, in spite of submission of Ext.P10 reply, respondents 1 to 4 served notices dated 01.07.2020 on the Bankers of the petitioner invoking Section 87(b) of the Finance Act, 1994 directing the Bankers of the petitioner to debit freeze the current accounts held by the petitioner in their banks. The bankers were instructed to close all other accounts related to the petitioner and to remit the amount available in the accounts, to the government, within 15 days. 4. When this writ petition came up for admission, this Court passed an interim order staying the operation of Exts.P11, P12 and P13 notices addressed to the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to blame itself for the mess it is in. 7. Heard the learned counsel for the petitioner and learned Standing Counsel for the respondents. 8. Respondents 1 to 4, on an audit conducted by the internal audit team, has detected non-payment of service tax. According to the respondents, the dues from the respondents were due to the failure of the petitioner in carrying forward opening balance of CENVAT credit and filing proper returns. The petitioner cannot therefore raise any grievance. 9. Be that as it may, the petitioner has been issued with Ext.P8 show-cause notice invoking Section 73(1) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017. The petitioner has the opportunity to explain its stand and position befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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