Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 415 - HC - VAT and Sales TaxInitiation of recovery proceedings even before the period for preferring the appeal expired - Freezing of Bank Accounts of petitioner - HELD THAT:- It is essential in the interest of justice that proceedings for recovery be initiated only after expiry of the period for filing the appeal. Since the petitioner was served with the order of the first appellate authority only on 22.02.2022, as contended by the learned counsel for the petitioner, the period for filing the appeal will expire only on 21.04.2022. Initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. Thus, it is ideal that the recovery proceedings are not proceeded with till 21.04.2022 so as to enable the petitioner to move the appellate authority. Accordingly, the prohibitory order issued by the first respondent, in respect of the petitioner as communicated by the 3rd respondent to the petitioner by letter dated 17.03.2022 shall be kept in abeyance for a period till 21.04.2022. Petition disposed off.
|