2018 (5) TMI 374 - HC - VAT and Sales Tax

Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery of amounts against the petitioner, confirmed through Ext.P1 assessment order, shall be kept in abeyance - petition allowed.

Summary

Issues: Impugned recovery action post-assessment order, pending appeal and stay petition, grant of stay on recovery, expeditious disposal of stay petition.

In this case, the petitioner challenged the recovery action initiated by the authorities following an assessment order against him, contending that his appeal and stay application were pending before the Appellate Authority. The petitioner sought a halt on the recovery until the stay petition was decided. The Government Pleader argued that due to the substantial amount involved, any stay should be subject to conditions. The Court considered past rulings and decided to provide relief to the petitioner by directing the Appellate Authority to consider and decide on the stay petition within one month. Until the stay petition was resolved and communicated to the petitioner, the recovery steps based on demand notices were to be suspended. To expedite the stay petition's disposal, the petitioner was instructed to present a certified copy of the judgment and the writ petition to the Appellate Authority, with the time-frame starting from that date. The judgment aimed to ensure a fair process for the petitioner while balancing the interests of both parties involved in the legal proceedings.