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2009 (3) TMI 930 - ORISSA HIGH COURT20 per cent tax and interest in dispute - stay petition rejected - Held that:- Admittedly, in the case at hand, the petitioner was directed by the DCST to deposit 20 per cent of the tax and interest in dispute raised for the period from April 1, 2005 to July 31, 2007 to entertain the first appeal filed before him, which is not permissible. The petitioner's admitted tax during the period being nil he is required to pay only 20 per cent of the tax and interest levied by the assessing officer on the transactions effected during the period from July 6, 2006 to July 31, 2007. In view of the above, the order passed by the DCST under annexure 3 is hereby quashed. The DCST is directed to recompute 20 per cent of the tax and interest levied by the assessing officer for the period from July 6, 2006 to July 31, 2007 and intimate the same to the petitioner within a period of four weeks from today. If the petitioner pays the said amount within two weeks thereafter, the DCST is directed to entertain the appeal filed against the assessment order passed for the period from April 1, 2005 to March 31, 2007, if the appeal is otherwise maintainable. Writ petition allowed.
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