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2017 (5) TMI 78 - HC - VAT and Sales TaxPayment of tax before the disposal of the appeal - vacation of stay order after prescribed period - case of appellant is that there was no Chairman of the Tribunal at Thiruvananthapuram and hence the matter was not disposed of within 180 days. In any event, it is to be noticed that the third proviso is harsh insofar it prejudices the assessees insofar as they being directed to satisfy the demand, even when the appeal filed by them is pending - Held that: - merely for the reason of the Tribunal having not disposed of the appeal, there can be no automatic recovery proceeded with. With respect to the petitioner's case, it is directed that the recovery shall be kept in abeyance, till the disposal of the appeal before the Tribunal - petition allowed - decided in favor of petitioner.
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