2021 (1) TMI 263

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..... d, pursuant thereto approximately 10% of the demand has been recovered. Therefore, it would be just and reasonable to quash the impugned Recovery Notice with liberty to the authorities to initiate appropriate action for refund of the amount recovered once the petitioner s appeal is decided on merits by the appellate authority. This Court is of the view that the petition could be disposed of dir .....

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..... on 9(2) of the Central Sales Tax Act, 1956 (For short the Act ). 2. The learned Counsel for the petitioner submits that the petitioner could avail appeal remedy under the provisions of the Act calling in question the order dated 30.6.2020 though the initial prescribed period of 30 days has lapsed. The petitioner has filed the application for rectification but would like to withdraw such applic .....

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..... fore the appellate authority. The provisions of the Act do not preclude initiation of action for refund of amount recovered if the petitioner ultimately succeeds. 4. In the facts and circumstances of the case, this Court is of the view that the petition could be disposed of directing the respondents not to take any precipitous action for the next ten working days and to issue appropriate Commun .....

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