Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (4) TMI 1303

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to precipitate the matter by taking recourse to recovery proceedings from recovering disputed tax - petition disposed off. - W.P. Nos. 15157-15207/2017 (T-RES) - - - Dated:- 13-4-2017 - MR. ARAVIND KUMAR J. Petitioner: (By Sri. Sandeep Huilgol for Sri. T. Suryanarayana, Advocates) Respondents: (By Sri. T.K. Vedamurthy, AGA) O R D E R Heard Sri. Sandeep Huilgol, learned counsel appearing on behalf of Sri. T. Suryanarayana for petitioner and Sri. T.K. Vedamurthy, learned AGA appearing for respondents State. Perused the case papers. 2. Petitioner is a registered dealer under the provisions of Central Sales Tax Act, 1956 (hereinafter referred to as CST Act for short). Being aggrieve d by the orders of reassessme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioner for such adjournments, since it is not at the behest of petitioner. 3. In the meanwhile, respondent in view of Section 63(7)(b) of KVAT Act has issued an endorsement dated 16.03.2017 rejecting the request of petitioner, whereunder petitioner had requested first respondent not to take coercive steps to recover the disputed demands till disposal of appeals by referring to the unreported judgment of this Court in FOSROC CHEMICALS (INDIA) PVT. LTD. vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-61) in W.P.Nos.22333-22346/2011 disposed of on 22.06.2011. As noticed hereinabove, by impugned endorsement first respondent rejected the request of petitioner on the ground that mandate of Section 63(7)(b) of KVAT Act disclose that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n account of petitioner seeking time or adjournments having taken place at the behest of petitioner. Though delay having occurred in the disposal of appeals before the Tribunal, this Court is of the considered view that ends of justice would be met if a direction is issued to the Tribunal to dispose of the appeals within a time-frame and also directing the respondents authorities not to precipitate the matter by taking recourse to recovery proceedings from recovering disputed tax. 7. Taking into consideration that Coordinate Bench of this Court under similar circumstances as already noticed hereinabove by order dated 22.06.2011 in W.P.Nos.22333-22346/2011 had directed the respondents authorities not to take steps to recover the balan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates