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2021 (3) TMI 792 - HC - VAT and Sales TaxRejection of request for absolute stay of the demands of tax, interest and penalty arising out of assessments framed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- A perusal of the impugned order reveals the three vital aspects to be looked into while disposing stay applications, i) prima facie case, ii) financial stringency and iii) balance of convenience, have not been adverted to. Financial soundness of this petitioner is not in question and the balance of convenience can be ascertained only after examination of whether a prima facie case has been made out. The impugned order must be set aside for nonapplication of mind, to be re-done de novo after hearing the petitioner. For this purpose, the petitioner will appear before the first respondent on Wednesday, the 10th of March, 2021 at 10.30 a.m. without expecting any further notice in this regard, along with supporting materials, if any, in support of its request for stay. Upon hearing the petitioner and considering materials, if any that may be filed, orders will be passed within a period of four (4) weeks thereafter, ie., on or before 09.04.2021 - Petition allowed.
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