TMI Blog2009 (9) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... E N T 1. Against Ext.P1 series penalty orders, the petitioner had filed Ext.P3, P4 and P5 appeals. So also against Ext.P2 series assessment orders, the petitioner had filed Ext.P6, P7 and P8 appeals. Petitioner had also filed stay petitions as evidenced by Ext.P3(a), P4(a), P5(a), P6(a), P7(a) and P8(a), along with the above appeals. The appeals and stay applications are pending consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed alleging the offence of false claim for input tax credit. 2. Contention of the petitioner is that there is no willful violation of any of the provisions contained in the Act nor there was any malafides on the part of the petitioner in claiming the excess input tax credit. It was only because of a genuine mistake that the input tax credit was claimed in excess of the output tax, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the relevant contentions raised by the petitioner. Learned counsel for the petitioner had pointed out a decision of the Hon'ble Supreme Court in Bharat petroleum Corp. Ltd. Vs. Commissioner of Sales Tax and others 2008 (17) VST 162(SC) wherein the Hon'ble Supreme Court in a W.P.(C) No.25370 of 2009 identical situation had granted absolute stay with direction to the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the view that ends of justice would be met if the Assistant Commissioner of Sales Tax, Cuttack, is directed to hear and dispose of the first appeal pending before him within a period of three months from today. 5. Under the above circumstances the writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P3(a), P4(a), P5(a), P6(a), P7(a) and P8(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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