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2019 (9) TMI 1016 - HC - VAT and Sales TaxAction of the Deputy Commissioner of Sales Tax (Respondent No.4) and the Assistant Commissioner of Sales Tax (Respondent No.5) in insisting on adjudicating upon SCN - HELD THAT:- In response to the impugned notices the Petitioner requested the Respondent to keep these impugned notices in abeyance till the Apex Court has taken a final view on the Petitioner’s pending appeal, but to no avail. The Petitioner apprehend that the Respondent Nos.4 and 5 will adjudicate upon the impugned notices. Therefore, this Petition. However after the matter was argued for some time, Mr. Dada, learned Senior Advocate on instructions states that without prejudice to the Petitioner’s right and contentions, they would file the audit report in Form E-704 for the subject Financial Years 2012- 13, 2013-14, 2016-17 and 2017-18 within a period of four weeks from today. It is important to bear in mind that for the subject Financial Years, the Petitioners have on their own, admittedly discharged the VAT payable under the Act. In view of the above consensus arrived at between the parties, no specific directions are required to be passed - petition disposed off.
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