2016 (12) TMI 1719 - HC - VAT and Sales Tax

Demand notices during pendency of appeal - Held that - the present petition stands disposed of by observing that let the first appellate authority finally decide and dispose of the Appeal within a period of four weeks from today in accordance with law and on its own merits after giving an opportunity to the petitioners. As appeal itself is being ordered to be finally decided and disposed of within a period of four weeks from today, and therefore, respondent no.2 may not insist upon implementation the impugned notices - present Special Civil Application stands disposed of.

Summary

Issues involved:
1. Challenge to impugned notices dated 13/05/2016, 17/05/2016, and 07/07/2016 issued by respondent no.2 authority.
2. Issuance of impugned demand notices during the pendency of an Appeal.
3. Request for an appropriate writ, order, or direction under Article 226 of the Constitution of India.

Analysis:
1. The petitioners filed a petition under Article 226 of the Constitution of India seeking to quash the impugned notices issued by respondent no.2 authority on various dates. The petitioners had already filed an Appeal against the original assessment order and had submitted a stay application, which was pending before the first appellate authority. The High Court noted the pendency of the Appeal and the issuance of the impugned demand notices, leading to the filing of the Special Civil Application challenging the same.

2. During the hearing, the learned AGP representing respondent no.2 informed the court that the Appeal would be finally decided and disposed of within four weeks. The court directed the first appellate authority to decide and dispose of the Appeal within four weeks from the date of the order, giving the petitioners an opportunity to make submissions on merits. The court set a date for the final hearing of the Appeal and instructed the first appellate authority to pass an appropriate order on or before a specified date. The court emphasized that since the Appeal was to be decided within four weeks, respondent no.2 should not insist on implementing the impugned notices.

3. The High Court disposed of the Special Civil Application by ordering the first appellate authority to finalize the Appeal within the stipulated timeline, ensuring that the petitioners had the opportunity to present their case on merits. The court's decision aimed to resolve the issues raised in the petition and provide a clear direction for the adjudication of the Appeal in accordance with the law.