The Madras High Court directed the petitioner, K Marimuthu, to approach statutory authority on the ground that there was delay in payment of service tax due to cancer.
The petition has been filed under Article 226 of the Constitution of India praying for the issuance of the writ of Certiorarified Mandamus to call for the records in relation to the impugned recovery notice issued by the respondent and quash the same as it is a gross violation of principles natural justice, is arbitrary in nature and violative of Articles 14 and 19(1)(g) of the Constitution of India and consequently to direct the respondent to release the bank attachment and allow the petitioner to file an appeal.
The counsel for the petitioner submitted that the recovery is arbitrary and violative of Articles 14 and 19(1)(g) of the Constitution of India and the bank attachment made is against the principles of natural justice and the said exercise has been done without considering the ailment of the petitioner.
The standing counsel for the respondents submitted that it is not at all possible to release the bank attachment, when the petitioner is not able to substantiate the total amount, which is available in the said account and moreover the petitioner’s prayer is also not maintainable.
A Single Bench of the Madras High Court comprising noted that “There is no doubt that the petitioner is ailing from cancer. It is also seen that due to the default in paying the service tax, the respondents have attached the bank account of the petitioner and the recovery notice has also been issued, challenging which, the petitioner is before the Court.” “This Court, considering the ailment of the petitioner, permits him to approach the statutory authority by way of within a period of eight weeks from the date of receipt of a copy of this order. However, it is made clear that the request made by the petitioner to release the bank attachment may be raised before the appellate authority” the Bench concluded.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
