Carmel Builders And Fibrotech Industries PVT.LTD vs. The Commissioner Of Central Excise, Customs And Service Tax
Held
The High Court ordered the lifting/de-freezing of the petitioner's bank accounts and directed that no coercive measures be taken against them during the pendency of appeals before CESTAT. However, the petitioner was required to provide a list of its properties as previously demanded.
Facts
The petitioner, Carmel Builders, challenged revenue recovery proceedings, including bank account attachment, initiated by tax authorities for non-payment of service tax. This occurred while their appeals against the service tax demand were pending before CESTAT, and they had already made the required pre-deposit.
Key Issues
The key legal issue was whether tax authorities could continue coercive revenue recovery proceedings, including freezing bank accounts, against an assessee who had made the pre-deposit and whose appeals against service tax demands were pending before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT).
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 32354 OF 2023 PETITIONER/S: CARMEL BUILDERS AND FIBROTECH INDUSTRIES PVT.LTD., 11/21, CARMEL PLAZA, POOVANTHURUTHU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR REGI K.LUKOSE, PIN - 686012 BY ADV ARJUN S. RESPONDENT/S: 1 THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN - 682018 2 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE (ARREARS CELL) I.C.E BHAWAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 3 THE ASSISTANT COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX- KOTTAYAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, AMBAKUZHY ARCADE, CMS COLLEGE ROAD, KOTTAYAM, PIN - 686001 4 THE DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE- KOTTAYAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, AMBAKUZHY ARCADE, CMS COLLEGE ROAD, KOTTAYAM, PIN - 686001 5 THE SUPERINTENDENT OF CENTRAL EXCISE KOTTAYAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, AMBAKUZHY ARCADE, CMS COLLEGE ROAD, KOTTAYAM,
The judgment continues below.
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