Andaman Holidays Private Limited vs. Commissioner Of Cgstand Cx Haldia Commissionerate And Ors
Original PDF →Facts
The petitioner, Andaman Holidays Private Limited, is challenging an order dated April 15, 2021, passed by the Assistant Commissioner, Andaman and Nicobar Division CGST & CX, Haldia Commissionerate, which determined and demanded service tax. An appeal against this order was rejected by the appellate authority on June 25, 2024. Subsequently, the petitioner approached the Customs Excise and Service Tax Tribunal and filed a miscellaneous application for the release of their bank account from attachment. This application was rejected by an order dated August 27, 2024, which is the order now impugned before the High Court. The petitioner states that 30% of the demand has already been recovered.
Held
The Court permitted the release of the petitioner's bank account, subject to a crucial condition. The Court noted the submission made by the appellant that 30% of the demand has already been recovered. Based on this submission, the Court allowed the release of the bank account. However, the Court explicitly stated that if it transpires that the submission made by the appellant is incorrect, or if the said amount has not yet been recovered, the appeal would stand dismissed for misrepresentation. The benefit of the order allowing the release of the bank account would not then enure to the petitioner. The Court disposed of the appeal and the application in light of this conditional order.
Key Issues
1. Whether the petitioner's bank account should be released from attachment, considering that 30% of the service tax demand has allegedly been recovered. Contentions of the petitioner: The petitioner argues that a substantial portion (30%) of the service tax demand has already been recovered, implying that the continued attachment of their bank account is unwarranted and causes undue hardship. They seek the release of the bank account based on this submission. Contentions of the respondent (Revenue): The judgment does not explicitly record any arguments made by the respondent. However, their implicit stance is that the bank account should remain attached until the full demand is satisfied or appropriate security is furnished, as evidenced by the rejection of the petitioner's application by the Tribunal.
AI-generated summary — verify with the full judgment below
OD-3
IN THE HIGH COURT AT CALCUTTA SPECIAL JURI ICTION (CENTRAL EXCISE) ORIGINAL SIDE
CEXA/28/2025 IA NO: GA/1/2025, GA/2/2025 BEFORE: The Hon’ble CHIEF JUSTICE (ACTING) SOUMEN SEN The Hon’ble JUSTICE RAJA BASU CHOWDHURY Date: 18th September, 2025. APPEARANCE : Mr. Pramit Majumdar, Adv. Mr. Kausheyo Roy, Adv. Ms. Rupomita Ghosh, Adv. …for petitioner.
Mr. Uday Shankar Bhattacharya, Adv. Mr. Tapan Bhanja, Adv. …for the respondent.
There is a delay of 187 days in filing the appeal.
As sufficient cause has been shown for not preferring the appeal within the period of limitation, the delay in filing the appeal is condoned.
The application being IA No. GA/1/2025 is allowed and disposed of.
Challenging the determination and the demand for service tax made by the order in original dated 15th April, 2021 passed by the Assistant Commissioner, Andaman and Nicobar Division CGST & CX, Haldia
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Commissionerate an appeal was filed before the appellate authority which was rejected by order dated 25th June, 2024. Questioning such order, the petitioner moved the Customs Exercise and Service Tax Tribunal and also filed miscellaneous application for release of bank account from attachment. Such application was rejected by order dated 27th August, 2024, which is impugned.
It is submitted on behalf of the appellant that 30% of the demand has already been recovered from the appellant. Thus, we permit the releasing of the bank account. However, if it transpires that the submission made is incorrect or the said amount has not yet been recovered, the appeal stands dismissed for misrepresentation and the benefit of this order shall not enure to the petitioner.
In the light of the above, the appeal and the application are disposed of.
[SOUMEN SEN, CJ(ACTING.)]
(RAJA BASU CHOWDHURY, J.)
KB/mg
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.