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TMI Blog2024 (8) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... f the department, Revenue s advocates are put in a very embarrassing position. Advocates for respondent revenue rely on instructions from the officers and therefore, it was the duty of officers to give proper and correct instructions before the matter is listed. The Principal Secretary, Ministry of Revenue, Government of India is directed to have an enquiry instituted against the officer concerned and if there has been a lapse on the part of the officers in not giving timely instructions to their advocates then (a) to take disciplinary action against the concerned officer and (b) advice all its officers to give timely instructions so that such lapses do not recur. The Principal Commissioner, Gurugram shall file affidavit in reply bringing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court. 6. Mr. Pathak states that petitioner was not aware of any such order and only this morning, when Mr. Mishra handed over a copy of the so called attachment order dated 8th May 2024, that petitioner became aware of such order. Mr. Pathak also states that petitioner had filed an earlier writ petition bearing No. 5476 of 2024 which came to be disposed of on 8th July 2024 by the following order :- 1 Counsel states that more than one year has lapsed after the order dated 10th May 2023 was passed to attach the bank account with respondent no.3. As per provisions of Section 83 of the Central Goods and Services Tax Act, 2017, the attachment would lapse. 2 Mr. Adik agrees with the position in law as stated by Mr. Lodha and in fact clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty of officers to give proper and correct instructions before the matter is listed. 10. Therefore, we direct the Principal Secretary, Ministry of Revenue, Government of India to have an enquiry instituted against the officer concerned and if there has been a lapse on the part of the officers in not giving timely instructions to their advocates then (a) to take disciplinary action against the concerned officer and (b) advice all its officers to give timely instructions so that such lapses do not recur. 11. This action is necessary to save the revenue from embarrassment and also from possibly losing a fairly good case that they might have. Of course, we are not passing any judgment on this aspect. 12. In view of this, we are not signing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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