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2021 (4) TMI 1174 - HC - VAT and Sales TaxAttachment of Bank Account of petitioner - recovery of the demand raised for the year 2008-2009 - pendency of the second appeal - stay application not decided - HELD THAT:- What is noticed in the instant case is that from October 2020, the petitioner is already before the second appellate authority and without deciding his application for the stay, which was filed in October,2020, the second appellate authority on 19.01.2021 has chosen to invoke its powers under section 44 to attach the bank account. Attaching of the bank account would naturally result into serious consequences which many a times would be not possible to be counted or contemplated. There could not have been any order without availing the opportunity in wake of pendency of Appeal and pending adjudication of an application of stay. While relegating the parties to the respondent Appellate authority, it is directed that the application of stay, if not the entire Appeal, shall be determined on availing due opportunity of hearing to the Petitioner, within two weeks of the receipt of copy of this order. Petition disposed off.
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