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2014 (5) TMI 798 - JHARKHAND HIGH COURTSection 7 - Garnishee Order - Demand of Differential amount - revision petition and also the stay petition are pending before the first respondent - in another case, in revision application the matter was remanded back and there was no notice has been issued to the petitioner nor any fresh assessment order was passed as directed by first respondent. - Held that:- disputing the differential amount in the writ petitions, the petitioner has inter alia raised many grounds. In respect of W.P.(T) No. 1200 of 2014, it is stated by the counsel appearing for the respondents that the revision petition preferred by the petitioner is pending and the revision petition in respect of W.P.(T) No. 1183 of 2014 has finally been disposed of. If that is so, the petitioner would be at liberty to avail the statutory remedy as provided under the Jharkhand Value Added Tax Act, 2005. Since there is an effective statutory remedy available to the petitioner, we do not propose to go into the merits of the contentions raised by the petitioner in the writ petitions. Mr. Sumit Kumar, Senior Manager (Finance), BHEL, Bokaro Thermal Power Station is present in the Court and the Senior counsel on instruction submitted that the petitioner has sufficient funds with the DVC and the statement is recorded. Having regard to the submissions of the petitioner that the petitioner's source of finance is only DVC and consequent to the garnishee order issued to the DVC, the petitioner – which is a public sector undertaking is not in a position to make day to day payment of salary, statutory liability and other legal obligations and keeping in view the interest of the petitioner – a public sector undertaking and also the employees, we are inclined to grant interim stay of the garnishee order on conditions stated hereunder. Accordingly, the common garnishee order dated 06.03.2014 in respect of the financial year 2007-08 in W.P.(T) No. 1183 of 2014 and 2009-10 in W.P.(T) No. 1200 of 2014 is ordered to be kept in abeyance for four months.
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