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2021 (11) TMI 168 - HC - VAT and Sales TaxConcessional rate of duty - inter-state sale - ‘C’ forms not produced - applicability of Entry No.85 of Schedule II of the VAT Act - HELD THAT:- Without entering into the merit and without endorsing anything that has been done in the past years by the Tribunal as no such challenge is before this Court solely on the ground of absence of the Presiding Officer and for want of forum as the parties litigating must not suffer the Court first has chosen to intervene and presently would direct the respondent not to pursue any coercive recovery till the appointment of Presiding Officer is made. Acceding to the request for present, without entering into the merit of the matter and without deciding also on the propriety of the earlier order of the Tribunal waiving the pre-deposit and of remanding the matter to the concerned authority, the impugned recovery notice dated 11.06.2021 is being stayed till the appointment of either the President or Member of the Tribunal. The additional two weeks’ time shall be given to the petitioners as taking up his matter may take some more time. As a parting note, it is being specifically mentioned that grant of the stay will not weigh with the Tribunal in considering the matter on merit. It is only because of the absence of the Forum that the Court needed to intervene in exceptional circumstances - petition disposed off.
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