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2016 (10) TMI 638 - HC - VAT and Sales TaxDemand of arrears of sales tax - TNGST Act, 1959 - CST Act, 1956 - sick industrial company - protection u/s 22(1) of the SICA - principles of natural justice - Held that: - the Special Tribunal took into consideration of the submissions of the petitioner and shifted the burden on the petitioner to produce proof to the Department that proceedings are pending before BIFR and also to show the proof as to whether any Scheme has been framed and if the petitioner was not successful in doing so, liberty was granted to the Department to Act in accordance with law. It is not known as to the outcome of the direction issued by the Special Tribunal and as to whether any orders were passed subsequently or whether the order of the Tribunal was challenged. The petitioner has a duty to bring it to the notice of the AO about the pendency of any proceedings before the BIFR. Therefore, at this juncture, the impugned notice cannot be quashed. However, with a view to afford an opportunity to the petitioner, the respondent is directed to keep the notice impugned in this Writ Petition in abeyance for a period of six weeks - petition disposed off.
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