TaxTMI 
TaxTMI 
2010 (6) TMI 338
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.... petition for grant of stay of order dated 23-12-2009 passed by the Approval Committee, Indore Special Economic Zone. The contention of the petitioner is that the petitioner-company is located in Special Economic Zone, Pithampur and is engaged in the manufacture of steel shots and steel ingots. It has been further stated that a notice was issued on 30-11-2009 under the provisions of Section 16(1) of the Special Economic Zones Act, 2005, alleging that the petitioner-company has evaded payments of Central Sales Tax and Value Added Tax, by way of mis-declaration on documents and thus evaded payment of Customs Special Additional Duty. The petitioner-company has further stated that as notice was vague and was issued contrary to the provisions of....
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....ition by issuance of an appropriate writ order or direction for the stay of the operation of the impugned order dated 23-12-2009, passed by the learned respondent Approval Committee. (ii) To issue a writ of mandamus or other writ, order or direction in the nature of mandamus, directing the learned Approval Committee to restore the LoA to the petitioner. (iii) To grant costs of this writ petition to the petitioner. (iv) To pass such other order or orders as may be deemed fit and proper in the interests and justice. 3. Learned counsel arguing the matter on behalf of the petitioner- company has argued before this Court that the Appellate Authority, during the pendency of the present writ petition, has decided the appeal and the matter has....
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....g aggrieved by the aforesaid show cause notice, came up before this Court by filing a writ petition and the same was registered as Writ Petition No. 9108/2009. This Court has disposed of the aforesaid writ petition on 9-12-2009 with a direction to the Approval Committee to pass an order after granting an opportunity of hearing to the petitioner-company. The following order was passed by this Court :- (i) Although a copy of this order, the reply if any may be filed by the petitioner within 10 days before the competent authority, on filing such reply the competent authority, shall take a decision within 2 weeks thereafter. (ii) In the meantime, decision taken by the Approval Committee in its meeting on 25-11-2009 regarding ceasing the effec....
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....mber 2009 and it was decided by the UAC to cancel the LOA essentially on account of the firm evading excise/customs duty, non-payment of VAT/CST/Entry Tax, and for theft of electricity.' The representative of the units pointed out that the LOA for both the units were cancelled only on the basis of mere allegations and without any documentary evidence. None of the allegations are correct. The Board of Approvals, after due deliberations and in compliance of the Hon'ble High Court of Madhya Pradesh's Bench at Indore Order No. 2747/10/2010 and 2728/10/2010 remanded the cases and appeals back to the Unit Approval Committee to consider its action de novo. The Board further directed that the Unit Approval Committee, after due deliberations and a....