M.P. ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) At the request of the parties, this Petition is taken up for disposal at the stage of admission.

(2.) This Petition under Article 226 of the Constitution of India, challenges a notice dtd. 30/8/2018 issued by the Deputy Director in the office of the Director General of GST Intelligence (Respondent No.2 herein). The impugned notice dtd. 30/8/2018 attaches the Petitioner's Account in Union Bank of India under Sec. 87 (b)(i) of the Finance Act, 1994 (the Act), for recovery of service tax payable under the Act.

(3.) This, the Petitioner complains is, without jurisdiction. This for the reason that the impugned notice dtd. 30/8/2018, has been issued when there is no amount adjudicated as payable under the Act after issuing a show cause notice under Sec. 73 of the Act. Consequently, it is the Petitioner's grievance that attachment by the impugned notice dtd. 30/8/2018 is contrary to and in defiance of the binding decisions of this Court in Quality Fabricators & Erectors v/s. Dy. DIR, DGCEI, 41 STR 11, Lawson Tours & Travels (I) P. Ltd.,v/s. Dy. DIR, DGCEI, 317 ELT 248, ICICI Bank Ltd. V/s. Union of India 38 STR 907 and Cleartrip (P) Ltd., v/s. Union of India 42 STR 948.