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2020 (8) TMI 377 - HC - VAT and Sales TaxRecall of order - ex-parte order - section 32 of the U.P. Value Added Tax Act, 2008 - contention of applicant is that as per section 29(6) of the Act, no proceedings could have continued after the end of the assessment year - HELD THAT:- When the First Appeal was being heard and the applicant's case was that no proceeding against him could be continued as per section 29(6) of the Act, then a complete stay of the recovery ought to have been there. Under such circumstances, it is being provided that while the First Appeal would be heard and decided within a period of four months from the date of presentation of this order, the disputed demand as was being made by the Department shall remain stayed for a period of four months or till the disposal of the First Appeal, whichever is earlier. Revision disposed off.
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