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2021 (6) TMI 865 - HC - VAT and Sales TaxValidity of assessment order - lesser sales turnover reported - assessments were shown both under TNVAT Act as well as Central Sales Tax Act, 1956 - period 2012-13, 2013-14 and 2014-15 - HELD THAT:- The petitioner had filed statutory appeals questioning them before the Hon'ble CESTAT. As on date, the petitioner has not been able to obtain any interim order of stay. Mere pendency of the CESTAT appeals cannot by itself whittle down the effect of the findings set out in the final orders passed by the Central Excise Department. At the same time, question arises as to what would happen if the CESTAT chooses to allow the appeals filed by the petitioner herein. Interest of justice therefore requires that this Court requests the CESTAT, Chennai to dispose of the appeals filed by the petitioner herein within a period of five months from the date of receipt of copy of this order. Till then, the impugned orders shall be kept in abeyance. It is for the petitioner to obtain final order or interim order at the hands of CESTAT in the meanwhile. If the petitioner fails to obtain any interim order within a period of five months or fails to succeed in getting the appeals allowed, the orders impugned in these writ petitions will spring back to life and thereafter it will be enforced. The period during which these writ petitions were pending and the period during which the impugned orders are kept in abeyance will of course be excluded in the matter of computing limitation - Petition disposed off.
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