Madras High Court Case: Validity of Customs Act Attachment Order for Service Tax Dues

Madras High Court Case: Validity of Customs Act Attachment Order for Service Tax Dues

Introduction:

In the case of Zest Buildtek Promotors v. Deputy Commissioner of GST and Central Excise [W.P. No. 12349 of 2023 dated February 19, 2024], the Hon’ble Madras High Court addressed the validity of an attachment order issued under the Customs Act for recovery of Service Tax dues.

Facts of the case:

Zest Buildtek Promotors (“the Petitioner”) filed a writ petition challenging an attachment order dated February 16, 2023 (“the Impugned Order”) issued by the Revenue department (“the Respondents”). The order aimed to recover service tax dues under the Customs Act, prompting the Petitioner to seek its annulment and requested a certified copy of the Impugned Order.

Issue:

Whether the issuance of an attachment order under the Customs Act for recovery of Service Tax dues is valid?

Held:

The Hon’ble Madras High Court in W.P. No. 12349 of 2023 held as follows:

Liked the post? Share this:
editor
editor@nyca.in
No Comments

Post A Comment

Disclaimer

We have taken all steps to ensure that the information on the website has been obtained from reliable sources and is accurate. However, this website is not intended to give legal, tax, accounting or other professional guidance. We recommend appropriate advice be taken prior to initiating action on specific issues.