Demand notice kept in abeyance pending Supreme Court decision in connected VAT appeal.

The demand notice arising from the assessment order under the Maharashtra Value Added Tax Act, 2002 was kept in abeyance pursuant to an undertaking given on instructions. The undertaking stated that the notice would not be given effect to or enforced until the Supreme Court delivered a decision in the connected appeal, and the Court accepted that position. The matter was disposed of on that basis, with the parties proceeding on the understanding that the earlier order in the connected matter would govern the petition as well.

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Issues: Whether the demand notice arising from the assessment order under the Maharashtra Value Added Tax Act, 2002 should be enforced pending the Supreme Court's decision in the connected challenge.

Analysis: The writ petition was disposed of in terms of an undertaking given on instructions that the demand notice consequent to the assessment order would not be given effect to or enforced until the Supreme Court rendered a specific decision in the pending appeal. The undertaking was accepted by the Court, and the parties proceeded on the basis that the earlier order in the connected matter would govern the present petition as well.

Conclusion: The demand notice was not to be enforced until the Supreme Court decided the connected appeal, and the writ petition stood disposed of on that basis.

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