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2018 (5) TMI 375 - HC - VAT and Sales Tax


Issues: Impugning recovery action post assessment order, pending rectification application, granting respite from recovery, expeditious disposal of stay petition.

The petitioner challenged the recovery initiated post an assessment order, contending that a rectification application was pending before the 1st respondent, seeking a halt to the recovery process until its consideration. The Government Pleader argued against granting a stay due to the substantial amount involved. The court, after considering the submissions, decided to provide relief to the petitioner until the rectification application was reviewed by the 1st respondent.

The Court referred to past orders in similar cases and concluded that the petitioner deserved relief from the recovery process until the rectification application was addressed by the 1st respondent. The judgment directed the 1st respondent to expedite the consideration of the rectification application within one month from the date of the judgment. It also ordered a suspension of all recovery steps until a decision was made on the rectification application and communicated to the petitioner.

To ensure a prompt resolution of the stay petition, the petitioner was instructed to present a certified copy of the judgment and the writ petition to the 1st respondent. The specified time frame for the rectification application's consideration would commence upon the submission of these documents to the 1st respondent.

 

 

 

 

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