Interim stay in VAT penalty challenge granted pending counter affidavit and further reply.

Penalty proceedings under Section 54(1)(14) of the U.P. VAT Act, 2008 were challenged before the Allahabad HC, and interim protection was sought pending the State's response. The Court granted the State time to file a counter affidavit, allowed the petitioner to file a rejoinder thereafter, and stayed the operation and implementation of the impugned order until the next date of listing.

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Issues: Challenge to the Tribunal's order in penalty proceedings under Section 54(1)(14) of the U.P. VAT Act, 2008, and whether interim protection was warranted pending counter affidavit.

Outcome: The Court granted time to the State to file counter affidavit, permitted rejoinder thereafter, and stayed the operation and implementation of the impugned order till the next date.

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