Why is Revenue wasting the Court’s time and energy – High Court wants to know – No full stop in litigation, only comma!
The P&H High Court had the following question before it recently.
"Whether the manufacturer of final products is entitled to avail Deemed Credit when the supplier of the goods has not discharged their duty liability as determined by the competent authority under Compounded Levy Scheme and the invoices of manufacturer/supplier of the inputs do not contain the proper declaration regarding payment of duty as required under Notification No. 58/97-CE dated 30.8.97"
Mark Tully wrote, No Full Stops in India! Just have a keen eye for detail, and one sees that probably nothing ever stops in India– births, deaths, marriages, you name it, and the list is endless. And of course litigation – State sponsored and nurtured.
In this particular case the High Court observed that,
However, we are constrained to observe that despite the view taken by a Division Bench of this Court in Vikas Pipe's case way back on October 6, 2003 and same having been accepted by the revenue, the appeals are still being continuously filed raising the same issue.
And so the High Court wanted to know as to why this course is being adopted, which is resulting in unnecessary wastage of time and energy of the Court and the department. The High Court wanted an affidavit from the Chief Commissioner, Chandigarh.
Is there no accountability on wasting the time, energy, and money of the Department and the Courts? Or does the Department exist for making the lawyers rich?