2024 (8) TMI 843 - HC - VAT and Sales Tax

Appeal to Be Adjudicated Promptly: No Justification for Freezing Bank Accounts Due to Petitioner's Compliance.

The HC instructed the Appellate Authority to adjudicate the appeal on its merits promptly within four months. It determined there was no justification for ... Stay on attachment order - pre-deposit has already been made by the petitioner for the Assessment Year 2010-11 and 2011-12, and complete amount has been paid for Assessment Years 2013-14, 2014-15 and 2015-16 - HELD THAT:- This Court had stayed the attachment orders on the ground that the pre-deposit has already been made by the petitioner for the Assessment Year 2010-11 and 2011-12, and complete amount has been paid for Assessment Years 2013-14, 2014-15 and 2015-16. The Court also while passing the order of interim stay, observed that officials of the petitioner-Company and officials of respondent No.2 may sit together and sort out the issue. However, it is found that, apparently, nothing is coming out from the said observations, as the same time, since the pre-deposit has already been made, it is deemed appropriate to direct the Appellate Authority to proceed and decide the appeal on merits. In view of the appeal being considered on merits, there is no question of the attachment of the bank accounts of the petitioner. The plea of learned counsel for the respondents to block the bank accounts is also found not in accordance with law - petition disposed off. The High Court directed the Appellate Authority to decide the appeal on merits expeditiously within four months. The Court found no basis to block the petitioner's bank accounts as the required deposits had been made. The issue of exercising powers under Section 62(6) of the Act did not arise as the petitioner had already deposited the necessary amounts.