2015 (10) TMI 1050

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....iating any recovery steps pursuant to the proceedings in CST/813907/2007-08 to 2009-10 dated 30.04.2013 and TIN.33651561628/2008-09 and 2009-10 dated 18.12.2013 respectively pending disposal of A.P. No.34 to 36 of 2014 and 109 and 110 of 2014 respectively by the 2nd Respondent. 3. According to the learned counsel for the petitioner, originally, challenging the assessment orders of the 1st respondent for the years TNVAT/2008-09 and 2009-10 and CST/2007-08 to 2009-10, appeals were filed along with stay applications by the petitioner by remitting mandatory deposit of 25% of the tax demanded for all the assessment years before the Appellate Deputy Commissioner (CT) III, Chennai. The appeals were taken on file along with stay petitions filed ....

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....II, Chennai, were transferred and re-numbered as A.P. No.34 to 36 of 2014 and 109 and 110 of 2014 respectively to be heard by the Appellate Deputy Commissioner (CT) Central, Chennai, the 2nd respondent herein. However, the appellate authority, who had earlier heard the appeals continued to retain jurisdiction over the same as the 2nd respondent herein. 6. Be that as it may, according to the learned counsel for the petitioner, on 08.09.2015, the 3rd respondent herein issued a notice directing the petitioner to produce stay orders for the years TNVAT/2008-09 and 2009-10, in the absence of which, recovery action will be initiated. Immediately thereafter, the petitioner took up the matter with the 2nd respondent requesting to pass orders on ....