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TMI Blog2021 (12) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt sees no reason for any indulgence in order in original dated 01.02.2019 passed by the respondent authority against the petitioner. There is no case of any breach of principles of natural justice, nor any violation on the part of the authority concerned. Petition dismissed. - R/SPECIAL CIVIL APPLICATION NO. 15362 OF 2021 - - - Dated:- 26-11-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR HASIT DAVE FOR THE PETITIONER MR NIKUNT RAVAL, LD.SR.STANDING COUNSEL FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. Petitioner is before this Court seeking to challenge the action of the respondent authority for passing the order in original dated 01.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case may also please be granted; 2. The petitioner is engaged in providing man power recruitment, supply agency service and erection commissioning and installation services etc. being registered with Service Tax Department for the said purpose. Inquiry came to be conducted against the petitioner at the behest of the third party, where he was required to provide testimonials in relation to his business for the Financial Years 2012-13 and 2016-17. The Revenue demanded proof of copies of invoices, copies of Bank challans of service tax, copies of Service Tax Registration Certificate, copies of 26AS Forms, copies of Balance Sheet etc. The respondent has also addressed various letters to the Income Tax Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances as prescribed accordingly. AA. And or in the alternative the impugned order in original DTD 1-2-2019, be quashed and the proceedings remanded for fresh adjudication upon following the principles of natural justice. AAA. And or in the alternative, the Respondent no.3 office, may be directed to accept the appeal of the Petitioner against the impugned order in original dtd 1-2-2019, without considering the delay in filing the same. B. Pending hearing and final disposal of the present petition, Your Lordships may be pleased to lift the Bank attachment of the Petitioner and also quash the Attachment order dtd 15-3-2021. C. An ex-parte ad-interim relief in terms of para 20(B) above, may kindly be granted pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that time and again the petitioner has been reminded of the availability of the scheme and the possibility of his taking recourse to the same and when he has chosen not to do so, attachment had been started, pursuant to the order passed in the order in original. 8. This Court sees no reason for any indulgence in order in original dated 01.02.2019 passed by the respondent authority against the petitioner. There is no case of any breach of principles of natural justice, nor any violation on the part of the authority concerned. 9. The statutory provisions for taking recourse to the remedy available under the law will be available for the petitioner. We have not entered into the merits of the matter. 10. Petition stands dismissed. Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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