9911796707
TMI Blog2024 (6) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... he said appeal filed by the petitioner on merits, the same has been kept pending and the order of attachment dated 8th August 2023 has also not been revoked. It may be noted that the petitioner has a statutory right to challenge the determination made under Section 73 of the said Act. Although, the petitioner had preferred an appeal and the said appeal has been kept pending, the respondents are continuing with the proceeding for recovery of tax under Section 79 of the said Act. Despite the aforesaid appeal filed by the petitioner now stands regularized in terms of the notification dated 2nd November 2023 and the petitioner having complied with the conditions indicated, the respondent could not have denied the benefit of Section 107 (7) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Records reveal that the petitioner had approached this Court by placing reliance on a notification dated 2nd November 2023 which, inter alia, permitted disposal of the appeal on merits which was filed on or before 31st January 2024, provided the conditions laid down in paragraph 3 thereof were complied with. To morefully appreciate the same, paragraph 3 of the said notification issued by the Central Board of Indirect Taxes and Customs is extracted below:- 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) In full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) A sum equal to twelve and a half per cent of the remaining amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court may be pleased to issue appropriate directions for revocation of the order of attachment as also for early disposal of the appeal. 6. Mr. Siddiqui, learned advocate appearing for the respondents does not dispute the factum of payment of additional 2.5 per cent of the amount of tax in dispute. He submits that appropriate direction may be passed for early disposal of the appeal. 7. Having heard the learned advocates for the parties and having considered the materials on record, it is noticed that the Coordinate Bench of this Court by an order dated 17th November 2023 had already directed the appellate authority to give benefit of the aforesaid notification dated 2nd November 2023 to the petitioner. Admittedly, the petitioner has compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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