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2016 (7) TMI 1443 - HC - VAT and Sales TaxRecovery proceedings - The petitioners shall approach the competent authority Assistant Commissioner/ Commissioner of Commercial Taxes for early hearing of the stay application within a period of one week from today - The respondents shall cooperate with the hearing of the stay application. Till then no recovery shall be effected by the competent authority.
Issues:
Petition to quash impugned notices dated 06.06.2015, 23.06.2015, 15.07.2015, 31.07.2015, and 18.09.2015 issued by respondent no. 2. Analysis: The High Court, comprising Honourable Mr. Justice KS Jhaveri and Honourable Mr. Justice G.R.Udhwani, addressed the petition seeking to quash the impugned notices. The Court, in the interest of justice, issued specific orders for the petitioners to follow. Firstly, the petitioners were directed to approach the competent authority, the Assistant Commissioner/Commissioner of Commercial Taxes, for an early hearing of the stay application within one week from the date of the order. The Court emphasized that if the application was submitted, it must be heard on a day-to-day basis. Additionally, the respondents were instructed to cooperate with the hearing process, and no recovery was to be made by the competent authority until the stay application was resolved. However, if the stay application was not filed promptly, the competent authority was granted the discretion to implement the notices. The petitioners were also given the option to request an early hearing of the appeal, with a directive for the Assistant Commissioner/Commissioner of Commercial Taxes to decide on it promptly. Furthermore, the petitioners were permitted to argue that due to the BIFR proceedings, no recovery should be made. Importantly, the Court clarified that they did not delve into the merits of the case, leaving the competent authority to decide on the stay application and appeal independently, following the law and without being influenced by the High Court's order. Ultimately, the petition was disposed of in accordance with the orders issued by the Court.
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