Section 87 Recovery proceedings can be initiated only after completion of adjudication process

Homestead Projects And Developers (P) LTD. Vs. Commissioner of Central Tax and Central Excise (Kerala High Court) The present petition is filed by the petitioner for requesting to quashing the notices issued by the  Commissioner for levying tax alongwith interest and attaching bank account of the petitioner. High Court states that, in the present case the an audit conducted by the internal audit team of commissioner, has detected non-payment of service tax. According to the respondents, the dues from the respondents were due to the failure of the petitioner in carrying forward opening balance...