TMI Blog2016 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of order - Held that: - learned AGP did not controvert that after 12.2.2014, no extension of fresh order of attachment was passed. He also could not controvert that by virtue of the interim order and the final order passed by the VAT Tribunal presently, it would not be possible for the department to recover any further tax dues from the petitioner, the petitioner having fulfilled the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner's bank account No.00602320009719 with HDFC bank. We have therefore, examined only this limited prayer. 2. This prayer arise in the following background. The petitioner is a trader engaged in the business of trading of various goods through multiple commodity exchange and is registered as a dealer under the Value Added Tax Act ('the VAT Act for short). A search was conducted on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax interest and penalty was raised. In this case also, the First Appeal came to be dismissed on 19.12.2015. In Second Appeal, the Tribunal by an order dated 27.1.2016 granted interim stay on the condition of petitioner depositing sum of ₹ 10 lacs which also the petitioner did. Eventually the Second Appeal concerning the assessment year 20112012 came to be disposed of by the Tribunal reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment was passed. He also could not controvert that by virtue of the interim order and the final order passed by the VAT Tribunal presently, it would not be possible for the department to recover any further tax dues from the petitioner, the petitioner having fulfilled the condition of predeposit. 4. In view of such facts, we have no hesitation in declaring that the petitioner would be free to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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