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2020 (6) TMI 275 - HC - VAT and Sales TaxStay on operation of the assessment order - deposit of pre-requisite money as required U/S 70(2) of the TVAT Act, 2004 - HELD THAT:- This court finds sufficient force in the submission made by Mr. Bhowmik, learned Advocate General. But as from the record it has surfaced that the said amount has been shown on account as the excess payment, the revisional authority (the Commissioner of Taxes, Government of Tripura) is directed to consider the said excess amount and adjust the same against the pre-requisite payment in terms of Section 70(2) of the TVAT Act, if the said amount is really the excess amount. Since the revisional authority has fixed date on 07.07.2020 for consideration of admission, till that day, no coercive action shall be taken against the petitioner on the basis of the assessment order of the dated 17.01.2020 for the assessment years of 2016-17 and 2017-18. In addition thereto, the direction of the Commissioner of Taxes to the respondent No.5 to deduct the amount i.e. the assessed tax and penalty from his bill as reflected in the communication dated 15.05.2020 (annexure-2 to the writ petition), shall remain suspended till the decision in the revision petition. Petition disposed off.
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