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TMI Blog2020 (6) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned assessment years under the Central Sales Tax Act, 1956. Therefore, there are no reasons to grant relief to the petitioner at the stage as these appeals itself can be directed to be disposed by the Sales Tax Appellae Tribunal, Coimbatore within a period of 6 months from date of this order. The respondent shall refund the amount forthwith after due adjustments of any tax if any that may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that adjustment of the amount pending disposal of appeals are impermissible for arrears of tax due under CST for the assessment years 1999-2000 -CST, 2000-2001 and 2004-5 and therefore prays for allowing the writ petition. 3. Per contra the learned Senior Standing Counsel submits that the respondent justified the impugned order adjusting the tax due under the provisions of the Central S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the petitioner has fallen in arrears of tax for the above mentioned assessment years under the Central Sales Tax Act, 1956. Therefore, I do not find any reasons to grant relief to the petitioner at the stage as these appeals itself can be directed to be disposed by the Sales Tax Appellae Tribunal, Coimbatore within a period of 6 months from date of this order. 6. In case the petitioner succee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal, Coimbatore to list the above appeals of the petitioner for speedy disposal within a period of 6 months from date of receipt of this order; and 4. Petitioner is also permitted to serve a certified copy of this order before the Sales Tax Appellate Tribunal, Coimbatore with the request to take up the appeals of the petitioner s for a speedy disposal within a period of 6 months f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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