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2015 (12) TMI 993 - HC - VAT and Sales TaxRecovery of duty - Extension of stay order - Held that:- Stay order dated 12.01.2015 continued and remained in force until the expiry of 180 days therefrom, and not extended in view of the second proviso to Section 14(4) of the 'Act', but for the reasons having bearing on the default of the first respondent in not placing the assessment records for speedy disposal of the appeal within 180 days from 12.01.2015 the date of stay order, resulting in the applicability of the second proviso of sub section (4) of Section 14 of the Act. - Since no default or improper acts can be attributed to the petitioner, it is needless to state that ends of justice would be met by continuing the interim order until the disposal of appeal, and a direction to the first respondent to place the assessment records before the KAT as expeditiously as possible. - Appeal disposed of.
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