High Court Strictures Against Deputy Commissioner of Central Excise - Pats Commissioner
IN a recent judgement, the AP High Court came down heavily on a Deputy Commissioner of Service Tax.
The High Court observed,
1. We are indeed shocked to note the manner in which the 3rd respondent (D.C) has treated the petitioner herein.
2. It appears that the officials are accustomed to give rough treatment to assessees and in the process, they did not differentiate between the Government of India undertaking and an ordinary assessee.
3. The Deputy Commissioner i.e., 3rd respondent was supposed to advise the petitioner properly.
4. Commissioner (Appeals) did exhibit objectivity, and acted reasonably.
5. If this is the treatment accorded to a Government of India undertaking, one can easily understand the type of treatment, which the officials of that Department are exhibiting towards ordinary citizens.
6. The attitude of the deponent is worse than that of a seasoned litigant.
7. Unfortunately, it is on account of the irresponsible behaviour of such officers, that the entire Department gets bad reputation.
8. By resorting to objectionable means, the Department is trying to enrich itself, at the cost of the petitioner.
9. If the amount is not refunded, the official who is holding office of the 3rd respondent shall be held personally responsible in the event of any proceedings initiated under the Contempt of Courts Act and this Court would consider the feasibility of issuing directions for making adverse entries in the service record of such officer.
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