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2018 (3) TMI 2 - HC - VAT and Sales TaxMaintainability of petition - completion of reassessment proceedings - By the impugned Endorsements Annexure-A1 dated 17.01.2018 and Annexure-A2 dated 01.02.2018 respectively, the 3rd Respondent-Deputy Commissioner of Commercial Taxes (Audit & Recovery)-5, Mangalore, has called upon the petitioner to appear before it within a period of seven days thereof and conclude the reassessment proceedings for the aforesaid Four Assessment Years. Held that: - this Court is of the opinion that since the competent Appellate Authority namely, ‘CSTAA’ is seized of the pending appeal of the petitioner-assessee along with the stay application also, on which no interim orders are said to be passed as of now, entertaining the present writ petition at this stage would be premature and the petitioner ought to have approached the said Tribunal itself for grant of appropriate interim orders in the matter and so that the multiplicity of the proceedings on account of the Respondent-Department now seeking to conclude the reassessment proceedings and pass fresh orders in pursuance of the said impugned remand order of the KAT which is under challenge before the CSTAA could be avoided. The writ petition is disposed of with a liberty and direction to the petitioner-company to approach the said ‘CSTAA’ for appropriate orders in the pending appeal.
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