9911796707
TMI Blog2015 (10) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings in CST/813907/2007-08 to 2009-10 dated 30.04.2013 and TIN.33651561628/2008-09 and 2009-10 dated 18.12.2013 respectively pending disposal of A.P. No.34 to 36 of 2014 and 109 and 110 of 2014 respectively by the 2nd Respondent. 3. According to the learned counsel for the petitioner, originally, challenging the assessment orders of the 1st respondent for the years TNVAT/2008-09 and 2009-10 and CST/2007-08 to 2009-10, appeals were filed along with stay applications by the petitioner by remitting mandatory deposit of 25% of the tax demanded for all the assessment years before the Appellate Deputy Commissioner (CT) III, Chennai. The appeals were taken on file along with stay petitions filed by the petitioner. The appellate authority w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.P. No.34 to 36 of 2014 and 109 and 110 of 2014 respectively to be heard by the Appellate Deputy Commissioner (CT) Central, Chennai, the 2nd respondent herein. However, the appellate authority, who had earlier heard the appeals continued to retain jurisdiction over the same as the 2nd respondent herein. 6. Be that as it may, according to the learned counsel for the petitioner, on 08.09.2015, the 3rd respondent herein issued a notice directing the petitioner to produce stay orders for the years TNVAT/2008-09 and 2009-10, in the absence of which, recovery action will be initiated. Immediately thereafter, the petitioner took up the matter with the 2nd respondent requesting to pass orders on the pending extension of stay applications, who ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the disputed tax for all the assessment years as well as furnishing bank guarantee for the remaining 50% of the disputed tax and penalty wherever applicable, which are still in force till February 2016, this Court is of the view that the appeals are to be disposed of within a stipulated time and the recovery proceedings shall be kept in abeyance till the disposal of the appeals. 5. In view of the above, the 2nd respondent/appellate authority is directed to take up the appeals in A.P. No.34 to 36 of 2014 and 109 and 110 of 2014 respectively and dispose of the same on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order and till such time no recovery proceedings need be initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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