2017 (1) TMI 687

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....cate For the Sri Mahantesh T S, AGA ORDER Sri Mahantesh, learned AGA accepts notice on behalf of respondent-1. Notice to respondent-2 is dispensed with. By consent of learned Advocates appearing for the parties, this writ petition is disposed of at the stage of preliminary hearing. 2. Petitioner is seeking for quashing of notice No.DCCT(Audit)-1.4/VAT/Divn1/16-17 dated 12.12.2016 - Annexure-A ....

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.... a demand for Rs. 14,42,70,169/- vide Annexure-E. 4. Being aggrieved by same, petitioner filed an appeal before Joint Commissioner of Commercial Taxes (Appeals) and at the time of filing of the appeal, a sum of Rs. 4,32,81,050/- being 30% of the total demand came to be deposited. Subsequently, appellate authority, by order dated 02.08.2016 - Annexure-G granted stay of the balance disputed amount ....

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....ee during the period available to the petitioner to file a statutory appeal namely, within 60 days. However, a communication came to be forwarded by first respondent to the Bankers of petitioner on 19.12.2016 invoking the bank guarantee and calling upon them to honour the guarantee and pay the proceeds. At that stage, petitioner has approached this Court. 5. Learned Additional Government Advocate....