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2018 (3) TMI 2

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..... nexure-A2 dated 01.02.2018 respectively, the 3rd Respondent-Deputy Commissioner of Commercial Taxes (Audit & Recovery)-5, Mangalore, has called upon the petitioner to appear before it within a period of seven days thereof and conclude the reassessment proceedings for the aforesaid Four Assessment Years. Held that: - this Court is of the opinion that since the competent Appellate Authority namel .....

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..... g appeal. - WRIT PETITION No.6245/2018 (T-RES) - - - Dated:- 12-2-2018 - Vineet Kothari, J. Mr. Shivadass G, Adv. for Petitioner Mr. T.K. Vedamurthy, AGA for R1 to R3 ORDER 1. This writ petition has been filed by the petitioner-company with the innocuous prayer that while the Central Sales Tax Appellate Authority ( CSTAA ), is seized of the present appeal in the present matte .....

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..... our Assessment Years. 3. Having heard the learned counsels for the parties, this Court is of the opinion that since the competent Appellate Authority namely, CSTAA is seized of the pending appeal of the petitioner-assessee along with the stay application also, on which no interim orders are said to be passed as of now, entertaining the present writ petition at this stage would be premature an .....

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..... ief in the matter. 5. Accordingly, the writ petition is disposed of with a liberty and direction to the petitioner-company to approach the said CSTAA for appropriate orders in the pending appeal and stay application before them. For a period of ten days from today, namely up to 22.02.2018, the 3rd Respondent-Deputy Commissioner may not precipitate the proceedings against the petitioner-compan .....

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