2023 (1) TMI 636 - HC - CST, VAT & Sales Tax

Validity of revisional order - time limitation - seeking stay of revisional order during pendency of appeal - HELD THAT:- Having regard to the fact that petitioner has already deposited 25% of the disputed tax and considering the fact that the larger issue is pending consideration before this Court, we are of the view that insisting on further payment by the petitioner during the pendency of the appeal would not be just and proper.

The order dated 05.11.2022 is set aside. Further demand on the basis of the revisional order dated 23.03.2020 shall remain stayed and would be subject to outcome of the appeal - Petition disposed off.