2020 (8) TMI 377

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....N'BLE SIDDHARTHA VARMA,J. The defects as have been reported by the Stamp Reporter are being ignored in view of the prevailing COVID-19 infection. The applicant was carrying on the business of sales and purchase of paper and after it was assessed by the authorities on 5.3.2018, a demand of Rs. 48,52,686/- was raised. The applicant under section 32 of the U.P. Value Added Tax Act, 2008 (herein....

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....r entertaining the appeal, granted an order by which 90% of the disputed amount was stayed. Aggrieved thereof by the fact that the complete demand was not stayed, the applicant filed the instant Revision. The contention of the learned counsel for the applicant is that as per section 29(6) of the Act, no proceedings could have continued after the end of the assessment year. From what the learned ....

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....cknow vs. State of U.P., Thru. Principal Secretary, Tax & Registration & Ors. reported in 2013 NTN (Vol.51) 153. Learned Standing Counsel, however, in reply to the various propositions raised in the questions of law as had been framed by the learned counsel for the applicant submitted that the stay of 90% of the demand was an order sufficient to protect the interest of the applicant and, therefor....