2020 (1) TMI 1199 - HC - VAT and Sales Tax

Revenue recovery proceedings for enforcement of assessment order - HELD THAT - In the interest of justice that the 2nd respondent will take up the matter in Ext.P-3 stay application filed in Ext.P-2 appeal for consideration without much delay and after affording reasonable opportunity of being heard to the petitioner/authorised representative/counsel if any will pass orders thereon without much delay preferably within a period of 2 months from the date of production of a certified copy of this judgment. Petition disposed off.

Summary

Issues:
1. Challenge to assessment order
2. Statutory appeal and stay application
3. Revenue recovery proceedings

Challenge to assessment order:
The petitioner challenged the assessment order dated 19.6.2019 through a statutory appeal and a stay application. The High Court ordered the 2nd respondent to consider the stay application without delay and pass orders within 2 months. Until a decision is made on the stay application, any further steps for enforcement of the assessment order shall be put on hold.

Statutory appeal and stay application:
The petitioner filed a statutory appeal along with a stay application against the assessment order. The High Court directed the 2nd respondent to expedite the consideration of the stay application and provide a reasonable opportunity for the petitioner or their representative to be heard. The court instructed the 2nd respondent to issue orders on the stay application within 2 months from the date of the judgment.

Revenue recovery proceedings:
The petitioner faced revenue recovery proceedings for the enforcement of the assessment order under appeal. The High Court ordered a stay on any further actions related to the enforcement of the assessment order until a decision is made on the stay application. The court emphasized the importance of affording a fair opportunity for the petitioner to present their case before any enforcement steps are taken. The Writ Petition was disposed of with these directions and observations, ensuring a fair process for the petitioner in the statutory appeal proceedings.