2015 (5) TMI 1185 - HC - VAT and Sales Tax

Maintainability of appeal before Tribunal - Tribunal under the Haryana Value Added Tax Act, 2003 has not yet been constituted - HELD THAT - The appeal that had been filed by the petitioner cannot proceed at this stage. In lieu thereof, it is not possible for the petitioner to seek interim relief before the Tribunal. Petition dismissed.

Summary

Issues: Appeal before Tribunal not proceeding due to Tribunal not yet constituted under Haryana Value Added Tax Act, 2003, petitioner seeking interim relief, security under Section 33(5) of the Act, disposal of writ petition.

Appeal before Tribunal not proceeding:
The petitioner filed an appeal before the Tribunal under the Haryana Value Added Tax Act, 2003. However, the Tribunal has not been constituted yet, and its establishment depends on other unrelated proceedings. As a result, the appeal filed by the petitioner cannot proceed at this stage, and seeking interim relief before the Tribunal is not feasible. The court considered previous orders in similar cases and decided to dispose of the writ petition accordingly.

Security under Section 33(5) of the Act:
The court ordered that if the petitioner furnishes security as required under Section 33(5) of the Act by a specified date, recovery proceedings should not be initiated. The respondents are tasked with assessing the adequacy of the security offered by the petitioner. If the security is provided by the deadline, recovery proceedings will be stayed until the respondents make a decision on the sufficiency of the security and for an additional week if the decision is unfavorable to the petitioner.

Immovable properties restriction:
During the appeal process, the petitioner is prohibited from disposing of its immovable properties or encumbering them in any way. This restriction aims to ensure that the petitioner's assets remain intact and available pending the resolution of the appeal process.

Conclusion - Disposal of writ petition:
In light of the circumstances, the court disposed of the writ petition with the specified orders regarding security, recovery proceedings, and the restriction on dealing with immovable properties. The decision provides a framework for the petitioner to proceed with the appeal process despite the delay in the constitution of the Tribunal under the Haryana Value Added Tax Act, 2003.