9911796707
TMI Blog2021 (1) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. In the interregnum the financials of the appellant company had grossly dwindled and since there was an uncertainty as to when the appeal will be taken up for hearing, it appears that the appellant did not renew the bank guarantee beyond 2016. When the appeal was taken up after 11 years by the learned Tribunal, the same has been dismissed by the impugned order solely on the ground that the appellant did not comply with the order passed by the learned Writ Court directing furnishing of a bank guarantee and keep the same to be alive. To be noted that in the writ petition there were twin directions given by the learned Writ Court and the second of which was directing the learned Tribunal to dispose of the writ petition within a period of si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion : (i) FOR THAT the Learned Tribunal with a closed mind while hearing the case of the appellant on 28.07.2023, dismissed the appellant s appeal solely on the ground of not being able to keep alive the Bank Guarantee of Rs. 1.25 crores as ordered by the Hon ble Calcutta High Court vide its Order dated 06.09.2012. (ii) FOR THAT the Learned Tribunal while passing the impugned order ought to have considered that since 06.09.2012 from the date of the Hon ble High Court s Order till 28.07.2023 a long period of almost 11 years had already elapsed for no fault of the appellant. We have elaborately heard the learned advocates appearing for the parties. The assessee had filed an appeal before the Tribunal challenging an order passed by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the learned Writ Court directing furnishing of a bank guarantee and keep the same to be alive. To be noted that in the writ petition there were twin directions given by the learned Writ Court and the second of which was directing the learned Tribunal to dispose of the writ petition within a period of six months. This direction has not been complied with. In any event, the order passed by the learned Writ Court was in the nature of an interim order till the appeal is heard and disposed of so as to give a protection to the appellant from recovery of the balance amount of service tax. Therefore, the appeal ought to be decided on merits and in accordance with law and cannot be dismissed on the grounds stated by the learned Tribunal. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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