TMI Blog2016 (11) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Appellate Authority - petition disposed off. - S.B. Civil Writ Petition No.16359/2016 And S.B. Civil Misc. Stay Appl. No.14546/2016 - - - Dated:- 22-11-2016 - MR. MOHAMMAD RAFIQ, J, For The Petitioner : Shri Sameer Jain For The Respondents : Shri R.B. Mathur ORDER This writ petition has been filed by M/s. New Swan Enterprises inter alia with the prayer that the order dated 17.10.2016 passed by the Rajasthan Tax Board be quashed and st aside and the Tax Board be directed to hear and decide the appeal of the petitioner without insisting on any pre-deposit. Petitioner is a registered dealer under both the Rajasthan Value Added Tax Act 2003 (for short- the VAT Act ) and the Central Sales Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner s unit in Bhiwadi to Bangalore, Kolar, the stock transfers for financial year 2013-14 must be held to be predetermined inter-state sales. Petitioner submitted detailed reply to this show cause notice on 12.5.2016 highlighting various facts to show that its stock transfers are not pre-determined inter-state sales and consequently not taxable under the CST Act, 1956. The Assessing Authority passed the order on 22.7.2016 and levied tax, interest and penalty of ₹ 47,70,821, ₹ 15,74,371 and ₹ 95,41,642 respectively. Shri Sameer Jain, learned counsel for the petitioner submits that aggrieved thereby the petitioner preferred appeal along with stay application under Section 18A of the CST Act, 1956 before the Rajasth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt as the petitioner has remedy of appeal under Section 20 of the Central Sales Tax Act, 1956 before the Central Sales Tax Appellate Authority created under Section 19 of the Act, which authority also has the power to pass appropriate order on stay petition filed along with appeal. Since the appeal is maintainable even against the interim order passed by the Rajasthan Tax Board, this writ petition may not be entertained. Having regard to the facts aforesaid, but without entering into the merits of the case, this Court requires the petitioner to approach the Central Sales Tax Appellate Tribunal. However, considering that the period of 15 days given by the Tax Board to pay the tax would come to an end today, this Court in the peculiar fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
