M/s GLORY CHEMICALS LIMITED Versus ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE
Central Excise
2019 (1) TMI 1500 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 25-1-2019
R/SPECIAL CIVIL APPLICATION NO. 1444 of 2019
Central Excise
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
For The Petitioner (s) : MR ANAND NAINAWATI (5970)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. The learned advocate for the petitioner has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.
2. Mr. Anand Nainawati, learned advocate for the petitioner has invited the attention of the court to the order of attachment of immovable property dated 8.1.2019,
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e to him to cause notice to be served upon the defaulter requiring the defaulter to pay the amount specified in the Certificate within seven days from the date of service of the notice and intimate that in default, such subordinate officer is authorised to take steps to realise the amount mentioned in the Certificate in terms of the rules. It was submitted that in the present case, no notice as contemplated under rule 4 of the Recovery Rules has been served upon the petitioner. Referring to rule 5 of the Recovery Rules, it was pointed out that it is only if the amount mentioned in the notice issued in terms of rule 4 is not paid within seven days from the date of service of notice that the Proper Officer may proceed to realise the amount by
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