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2018 (1) TMI 36 - HC - VAT and Sales TaxRecovery proceedings - section 44(1)(B) of the GVAT Act, 2003 - attachment of petitioner's stock - Held that: - no hearing is yet granted by the first appellate authority on the appeal and stay application though the same were filed on 16.11.2017. Thus, the impugned notice is issued on 22.11.2017 after a week despite the fact that the appeal and stay application were pending for hearing. It is not the case of the respondents that the same are not heard because of any fault attributed to the petitioner-Company - The respondent authorities should have restrained themselves from directing the Bank to deposit an amount of ₹ 15,72,74,830/- from the account held by the petitioner-Company towards recovery of the demand based on the assessment order dated 18.08.2017 till the hearing of the appeal and stay application of the petitioner - petition allowed.
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