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Bharat Petroleum Corporation Ltd. Versus Deputy Commissioner of Commercial Taxes (Audit) -1. 2

2015 (12) TMI 993 - KARNATAKA HIGH COURT

Recovery of duty - Extension of stay order - Held that:- Stay order dated 12.01.2015 continued and remained in force until the expiry of 180 days therefrom, and not extended in view of the second proviso to Section 14(4) of the 'Act', but for the rea .....

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tion (4) of Section 14 of the Act. - Since no default or improper acts can be attributed to the petitioner, it is needless to state that ends of justice would be met by continuing the interim order until the disposal of appeal, and a direction to the .....

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Sri T Suryanarayana, Adv For the Respondent : Sri S V Girikumar, AGA ORDER Petitioner filed appeals before the Karnataka Appellate Tribunal (for short 'KAT') invoking Section 14 of the Karnataka Tax on Entry of Goods Act, 1979 (for short Act) .....

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riodically since records relating to the assessment were not received, although the first respondent was the custodian of those records and as a result, the appeals could not be heard and disposed of within 180 days from 12.01.2015. The appeals, it i .....

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and notwithstanding anything contained in any other law for the time being in force, tax or any other amount shall be paid in accordance with the assessment or other order made in the case: Provided that the Appellate Tribunal may, in its discretion, .....

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ch appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of one half of tax or other amount and, if such appeal is not so disposed of within the period specified, the order of stay shall stand va .....

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the first respondent issued the demand notice forthwith on the premise that the stay order was no more in force, hence, this petition. 4. In similar though not identical circumstances arising out of notification of the Central Board of Excise and Cu .....

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os.15460-61/2013 in a case of Rittal India Private Limited Vs The Union of India and Others, following the decision of High Court of Bombay in Larsen and Toubro Vs Union of India and Others disposed of the petition by order dated 02.04.2013 directing .....

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