2018 (8) TMI 349 - HC - VAT and Sales Tax

Validity of assessment order - Pending stay petitions - Held that - The petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. The writ petition disposed off directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition.

Summary

The petitioner, a registered dealer under the CST Act, challenged an assessment order and filed a stay petition in the appeal. The High Court directed authorities to defer coercive steps until the stay petition is considered by the appellate authority.