2007 (3) TMI 696

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..... yer in the writ petitions is as follows: "to issue a writ of mandamus forbearing the first respondent from taking any coercive steps against the petitioner for demanding and collecting the arrears of sales tax and penalty for the assessment years 1996-97, 1997-98 and 1998-99 till the statutory remedies are over as provided under the Central Sales Tax Act, 1956 and Tamil Nadu General Sales Ta .....

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..... fore the Appellate Assistant Commissioner in AP. CST. Nos. 536 ,537 and 538 of 2006, respectively. During the pendency of appeals, the petitioner obtained interim order on condition to pay 50 per cent of the amount, but, however defaulted. Thereupon, the petitioner sought permission of the appellate authority and get the main appeals themselves for argument. The argument was offered and the judgme .....

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..... dvantage of one more additional factor and development happened in between, i.e., the order reserved by the Appellate Assistant Commissioner on March 23, 2007 and orders have been passed on March 20, 2007 and served on the petitioner on March 22, 2007, i.e., yesterday, in which the entire penalty imposed by the assessing officer has been set aside. However, in respect of the turnover covered by C, .....

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..... d against the operative portion of the order, the petitioner finds aggrieved on the compulsory recovery of the tax may be stayed by this court or appropriate direction may be given to the authorities concerned. I have heard the learned counsel for the petitioner and perused the materials available on record and I have also heard the learned Government Advocate. The statute provides a complete me .....

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..... not to take coercive steps against the petitioner for demanding and collecting arrears of sales tax and penalty which is the subject-matter of appeals in AP. CST Nos. 536, 537 and 538 of 2006 till the appeal time expires. It is open to the petitioner even prior to that to move the appellate authority and get interim orders". The writ petitions are disposed of accordingly. No costs. Consequen .....

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