2010 (8) TMI 864

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....NCHIGERI J.-The facts of the case in brief are that the respondent passed the reassessment order on July 15, 2010 under the Central Sales Tax Act, 1956. Aggrieved by the said order, the petitioner has filed an appeal before the Karnataka Appellate Tribunal ("the KAT", for short) on August 2, 2010. It has also made an I.A. for stay. The KAT posted the matter to August 9, 2010 for consideration of t....

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...., if the coercive recovery proceedings are resorted to even before the expiry of the period of limitation provided by the Legislature, the appeal remedy would be rendered nugatory, is the contention of Sri Prasad. He has relied on the decision of the Madras High Court in the case of Lakshmi Machine Works Ltd. v. Deputy Commissioner (CT), Coimbatore reported in [2008] 17 VST 32, wherein it is held ....

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....Court Government Pleader for the respondent-caveator, submits that there is no legal impediment in resorting to the recovery proceedings pending consideration of the petitioner's application for stay. He also submits that the Madras High Court's judgment is in the context of the authorities resorting to the recovery proceedings on the very day on which the assessment order came to be passe....

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....under section 45 of the VAT Act on July 28, 2010 and July 29, 2010. In the considered view of the court, the ends of justice would be met by directing the KAT to dispose of the application for stay preferably tomorrow (August 5, 2010) and in any case latest by August 6, 2010. The KAT is directed to advance the Appeal No. 1646 of 2010 from August 9, 2010 to August 5, 2010. Both the petitioner an....