Writ Petition (Lodg.) No. 440 of 2015. Case: Anurag Kashyap Vs Union of India. High Court of Bombay (India)
| Case Number | Writ Petition (Lodg.) No. 440 of 2015 |
| Counsel | For Appellant: Shri Darius Shroff, Senior Counsel with Bharat Merchant i/b Thakordas Madgavkar, Advs. and For Respondent: Shri Pradeep S. Jetly with Jitendra B. Mishra, Advs. |
| Judges | S.C. Dharmadhikari and G.S. Kulkarni, JJ. |
| Issue | Service Tax |
| Citation | 2015 (40) STR 653 (Bom) |
| Judgement Date | August 04, 2015 |
| Court | High Court of Bombay (India) |
Order:
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This petition under Article 226 of the Constitution of India seeks the following two reliefs:
(a) This Hon''ble Court be pleased to pass an order of writ of Certiorari or any other writ or order and/or direction in the nature of Certiorari under Article 226 of the Constitution of India calling for the records of the case and after going through the legality and correctness thereof this Hon''ble Court be pleased to quash and set aside the impugned Order dated 28th August, 2013 being EXHIBIT B, EXHIBIT B1 & EXHIBIT B2 hereto issued by the Respondent No. 5 for attaching the said three Bank accounts and recovering the amounts therein with a direction to:
(i) Deposit sum of Rs. 45 lakhs in the Court.
(ii) Payment of Rs. 45 lakhs with interest @ 18% p.a. w.e.f. 30th August, 2012 till his payment is made.
(iii) Deposit of payment is made pending the disposal of the present Petition.
(b) This Hon''ble Court be pleased to pass an order of writ of mandamus or any other writ, order and/or direction in the nature of mandamus under Article 226 of the Constitution of India calling for the records of the case and after going through the legality and correctness thereof this Hon''ble Court be pleased to quash and set aside the impugned order dated 28th August, 2013 issued by the Respondent No. 5 for attaching the said three Bank accounts and recovering the amounts therein being EXHIBIT B, EXHIBIT B1 & EXHIBIT B2 hereto, with a direction to:
(i) Deposit sum of Rs. 45 lakhs in the Court.
(ii) Payment of Rs. 45 lakhs with interest @ 18% p.a. w.e.f. 30th August, 2012 till his payment is made.
(iii) Deposit of payment is made pending the disposal of the present Petition.
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Mr. Shroff, learned senior counsel appearing on behalf of the petitioner submits that the relief in terms of prayers (a) and (b) has been granted in the sense the bank accounts have been released from attachment.
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Now the only surviving contention is about the substantive relief and though the same is not claimed in that form and words, the prayer clause (d) would furnish a definite apprehension of the petitioner that the respondent No. 6 having not closed the proceedings under the scheme entitled The Service Tax Voluntary Compliance Encouragement Scheme, 2013, by issuing a declaration in terms of paragraph 107(7) thereof, the show cause notice which is issued and which is required to be adjudicated proceeds on a wrong and incorrect assumption. That adjudication will take...
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