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Supreme Court vacated stay on section 62(5) of Punjab VAT Act, 2005

AMIT BAJAJ ADVOCATE
Supreme Court Lifts Stay on Punjab VAT Act Section 62(5), No Coercive Action for Non-Deposit of Disputed Tax. The Supreme Court of India lifted the stay on Section 62(5) of the Punjab VAT Act, 2005, which had been previously granted. This section mandates the deposit of 25% of the disputed tax amount for an appeal. Despite vacating the stay, the Court ordered that no coercive measures, such as locking of Tax Identification Numbers (TIN), should be taken for non-deposit of the amount. This decision was part of a broader set of hearings involving various petitions related to tax recovery and interim relief requests. (AI Summary)
Supreme Court of India in Amrit Banaspati Company Limited vs State of Punjab WP(c) 69 of 2013 has vacated stay on implementation and operation of section 62(5) of Punjab VAT Act, 2005, which was granted on 31.01.2014.
 
However the Supreme Court has stated in its order that there  shall not be any coercive steps for recovery of the amount in question. That means no TIN no. locking can also be done under Punjab VAT Act, 2005 for non depositing of 25 percent u/s 62(5) of the said Act.
 
The record of proceedings in the said case is available on supreme court website which is made available herebelow for all concerned.
 
 
ITEM NO.10+11               COURT NO.10             SECTION III
 
            S U P R E M E   C O U R T   O F   I N D I A
                         RECORD OF PROCEEDINGS
 
Petition(s) for Special Leave to Appeal (Civil) No(s).31804/2013
 
(From the judgement and order  dated 09/12/2013 in WA  No.2408/2013  of  TheHIGH COURT OF MADRAS)
 
DISHNET WIRELESS LTD                              Petitioner(s)
 
                 VERSUS
 
THE COMMERCIAL TAX OFFICER & ANR                  Respondent(s)
 
(With prayer for interim relief)
 
with
Special Leave Petition (C) 37727 of 2013
(with prayer for interim relief)
Special Leave Petition (C) 37754 of 2013
(With prayer for interim relief)
Writ Petition (C) 1055 of 2013
(with application for stay)
Writ Petition (C) 1057 of 2013
(with application for stay)
Writ Petition (C) 11 of 2014
(with application for stay and office report)
Writ Petition (C) 69 of 2014
(with application for stay and office report)
with
Writ Petition (C) 31 of 2014
(with application for stay and permission to file additional  documents  and
office report)
Special Leave Petition (C) 7052 of 2014
(with application for exemption from filing c/c  of  the  impugned  Judgment
and exemption from filing O.T. and permission to place additional  documents
on record and with prayer for interim relief and office report)
Special Leave Petition (C) 7054 of 2014
(with application for exemption from filing c/c  of  the  impugned  Judgment
and exemption from filing O.T. and permission to place additional  documents
on record and with prayer for interim relief and office report)
Special Leave Petition (C) 7015 of 2014
(with application for exemption from filing c/c  of  the  impugned  Judgment
and exemption from filing O.T. and permission to place additional  documents
on record and with prayer for interim relief and office report)
Special Leave Petition (C) 7066 of 2014
(with application for exemption from filing c/c  of  the  impugned  Judgment
and exemption from filing O.T. and permission to place additional  documents
on record and with prayer for interim relief and office report)
Writ Petition (C) 212 of 2014
(with application for ex-parte stay and office report)
 
Date: 07/03/2014  These Petitions were called on for hearing today.
 
CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE AND HON'BLE MR. JUSTICE SHIVA KIRTI SINGH
 
For Petitioner(s)       Mr. S. Ganesh, Sr. Adv.
       Mr. Kamal Budhiraja, Adv.
       Mr. Aman Gupta, Adv.
       Ms. Shruti Agarwal, Adv.
 
       Mr. Alok Yadav, Adv.
       Mr. Amar Pratap Singh, Adv.
 
       Mr. Anand S. Pathak, Adv.
       Mr. Amit Kumar Mishra, Adv.
       Mr. Akshat Hansaria, Adv.
       Mr. Archit Virmani, Adv.
 
                     Mr. Sunil Kumar Jain, Adv.(N.P.)
 
For Respondent(s)       Mr. Nikhil Nayyar, Adv.
       for Mr. Kuldip Singh, Adv. (N.P.)
 
       Mr. B. Balaji, Adv.
       Mr. R. Rakesh Sharma, Adv.
       Mr. Selvin Raja, Adv.
 
           UPON hearing counsel the Court made the following
                          O R D E R
 
      Counter Affidavit be filed within four weeks from today.
 
      Rejoinder Affidavit, if any, be filed within two weeks.
 
       Issue  fresh  notice  to  the  unserved  respondents,  returnable  on02.05.2014.
 
 W.P. (C.) No. 69 of 2014
 
      The order dated 31.01.2014 is modified to the effect that there  shall not be any coercive steps for recovery of the amount in question.
 
      Stay of implementation of Sub-Section (5) of Section 62 of the  Punjab VAT Act, 2005 is vacated.
 
 W.P. (C) 212 of 2014
 
      Issue notice, returnable on 02.05.2014.
 
      In the meantime, there shall not  be  any  coercive  recovery  of  theamount of tax which is the subject matter of this petition.
 
      Counter Affidavit be  filed  within  three  weeks  from  the  date  ofservice.
 
      Rejoinder Affidavit, if any, be filed within two weeks thereafter.
 
      |(Jayant Kumar Arora)                 | |(Sneh Bala Mehra)                 |
      |Sr. P.A.                                       | |Assistant Registrar      
Value Added Tax - VAT and CST
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