2009 (4) TMI 877

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....lue Added Tax Act, 2005 and also under the Central Sales Tax Act, 1956. It is aggrieved by the assessment order passed under the Central Sales Tax Act, 1956 for the year 2005-06. Earlier it approached this court by filing C.W.J.C. No. 3258 of 2009 praying therein for setting aside the aforesaid order of assessment of tax for the year 2005-06. It had been urged on behalf of the petitioner that i....

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...., 2009. It has also been contended that in the demand notice, an order dated November 18, 2008 was referred to, which was not served upon the petitioner. Therefore, he applied for certified copy of the aforesaid order dated November 18, 2008 and the certified copy of the order could only be received by him on February 20, 2009, which was challenged by the petitioner before this court by way of fil....

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....orities/collecting officers collected the amount hurriedly without giving a breathing time to the petitioner inasmuch as when an appeal was pending, the petitioner ought to have been given a breathing time but the fact is that by now the demand amount has been collected by the taxing authorities. In the above circumstances, the only order which can be passed is to direct the appellate authority....