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TMI Blog2015 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any recovery action pursuant to the proceedings dated 14.8.2014, 11.8.2014, 29.04.2014 and 30.10.2014 respectively, pending disposal of A.P. Nos.156, 155, 83 of 2014 and 12 of 2015 by the 2nd respondent herein. 3. According to the learned counsel for the petitioner, originally, challenging the assessment orders of the 1st respondent for the years TNGST.0802250/2003-04 and 2004-05 and TIN 33410802250/2006-07 and 2011-12 respectively, appeals were filed along with stay applications by the petitioner by remitting mandatory deposit of 25% of the tax demanded for all the assessment years before the Joint Commissioner (CT) Appeals, Chennai. The appeals were taken on file along with stay petitions filed by the petitioner. The appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner has filed again stay extension applications in all the aforesaid appeals on 14.10.2015. On 19.10.2015, the petitioner addressed the 1st respondent, drawing his attention to the fact that the 2nd respondent had already reserved orders in the appeals and they have also filed extension of stay applications on 14.10.2015 itself. However, the same are yet to be heard and disposed of. 5. According to the learned counsel for the petitioner, the petitioner requested the 1st respondent not to initiative any coercive steps, since they have filed stay extension applications, however, the 1st respondent has orally informed the petitioner that unless final orders in the appeals or stay extension orders are produced, recovery proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, recovery action will be initiated. Since the revenue of the department is very much safeguarded by remitting 50% of the disputed tax for all the assessment years as well as furnishing bank guarantee for the remaining 50% of the disputed tax and penalty wherever applicable, which are still in force till March 2016, this Court is of the view that till final orders are passed in the appeals, the recovery proceedings shall be kept in abeyance. 7. Accordingly, these writ petitions are disposed of by directing the 1st respondent not to proceed with the recovery proceedings till orders are passed by the 2nd respondent/appellate authority in A.P. No.156 of 2014(TNGST 2003-04), A.P.No.155 of 2014 (TNGST 2004-05), A.P.No.83 of 2014 (TNVAT/2006-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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