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2009 (3) TMI 949 - HC - VAT and Sales TaxWhether the Special Committee constituted under section 16D of the TNGST Act was entitled to pass interlocutory orders during the pendency of the proceedings? Held that:- While exercising the inherent jurisdiction, the Special Committee should record reasons which made them to pass such interlocutory orders during the pendency of the statutory proceedings. In case reasons are supplemented in the order, it would avoid an arbitrary exercise of power. The order should speak itself. When a challenge is made in respect of such orders, it would enable the court to ascertain the reasons which actually weighed with the authority in taking a decision. The second respondent has got the inherent powers to entertain an application to pass such interlocutory orders during the pendency of the statutory revision. In such circumstances, the petitioner should be permitted to make an application before the second respondent to stay the further proceedings during the pendency of the statutory revision. Accordingly, the petitioner is granted liberty to file a stay petition before the second respondent and in the event of filing any such application within a period of two weeks from the date of receipt of a copy of this order, the same shall be considered by the second respondent on merits and as per law within a period of four weeks thereafter.
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