2019 (11) TMI 424 - HC - VAT and Sales Tax

Condonation of delay of 97 days in filing appeal - Recovery of the amounts confirmed by Ext.P1 and P1(a) assessment orders - KGST Act - assessment years 2014-2015 and 2015-2016 - HELD THAT - Taking note of the fact that the delay is only 97 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass orders on Ext.P4 and P4(a) stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

Summary

Issues:
1. Stay of recovery proceedings pending appeal against assessment orders under KGST Act for 2014-2015 and 2015-2016.

Analysis:
The petitioner filed appeals, delay petitions, and stay petitions against assessment orders under the KGST Act for the years 2014-2015 and 2015-2016. The petitioner contended that recovery steps were initiated before the consideration of the stay petitions by the 2nd respondent.

The High Court heard arguments from both parties and noted that the delay in filing the petitions was only 97 days. Considering this, the Court decided to condone the delay and directed the 2nd respondent to review and decide on the stay petitions (Ext.P4 and P4(a)) within one month from the date of the judgment. The Court ordered that the recovery of amounts mentioned in the assessment orders (Ext.P1 and P1(a)) should be put on hold until the 2nd respondent's decision on the stay petitions. The petitioner was instructed to provide a copy of the writ petition along with the judgment to the 2nd respondent for further action.