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2019 (5) TMI 898 - HC - GSTJudicial propriety - STO coercive action after stay granted by FAA - restraining transfer of vehicles to RTO authorities - attachment of land - Entry Tax Act - HELD THAT:- the first appellate authority has granted stay against the coercive recovery of remaining dues in respect of all three years, the second respondent State Tax Officer could not have continued with the attachment of the agricultural land of the petitioner and the instructions issued to the RTO authorities to restrain transfer of any vehicle of the petitioner. The impugned communication dated 11.3.2019 of the second respondent is clearly in contravention of the stay order passed by the first appellate authority in favour of the petitioner; and is in flagrant disregard of the same, and, therefore, cannot be sustained. It is quite perturbing to note that despite the first appellate authority having stayed further recovery, not only did the second respondent not act on his own and revoke the instructions issued to the RTO authorities and lift the attachment over the land, even after the petitioner drew his attention to the order and made a request to revoke the instructions and attachment, the second respondent in flagrant disobedience of the order passed by the first appellate authority insisted upon continuing with the same, which displays lack of respect for the order passed by the first appellate authority. For the foregoing reasons, the petition succeeds and is accordingly allowed - decided in favor of petitioner.
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