2017 (9) TMI 2029 - HC - VAT and Sales Tax

Coercive steps taken for recovering the tax due - grant of stay on the judgement - HELD THAT - The interim order passed by this Court on 29th May 2017 is modified by permitting the Respondents to proceed with the assessment but not take any coercive steps for recovery of any demand. The writ petition is adjourned sine die.

Summary

Issues involved: Stay of judgment, coercive steps for recovery of tax demand, modification of interim order, adjournment of writ petition.

Stay of judgment: The Supreme Court granted leave and stay of the judgment relied upon by the Petitioner in Ground C of the present petition in Special Leave to Appeal (C) Nos. 21732-33/2017. The Department submitted that no coercive steps would be taken for recovering the tax due.

Coercive steps for recovery of tax demand: The interim order passed by the Court on 29th May 2017 was modified to allow the Respondents to proceed with the assessment but not to take any coercive steps for recovery of any demand pursuant thereto.

Modification of interim order: The Court modified the interim order by permitting the Respondents to proceed with the assessment but refraining from taking any coercive steps for recovery of the tax demand.

Adjournment of writ petition: The writ petition was adjourned sine die with liberty to the parties to mention it for listing after the decision of the Supreme Court in the appeals arising from Special Leave to Appeal (C) Nos. 21732-33/2017.