2022 (2) TMI 406

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....ons)<br>Dated:- 17-1-2022<br>WRIT PETITION No.209 OF 2022 - -<br>CST, VAT & Sales Tax<br>HON'BLE MR. JUSTICE AHSANUDDIN AMANULLAH AND HON'BLE MS. JUSTICE B. S. BHANUMATHI Counsel for the petitioner : Ms. M. Aishwarya, Advocate, Representing Mr. S. Vivek Chandra Sekhar, Adovcate Counsel for respondents : Mr. Y. N. Vivekananda and Mr. T. C. D. Sekhar, Government Pleaders, Commercial Tax ORAL J....

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....or the Assessment year April, 2014 to march, 2015 as illegal, arbitrary, unconstitutional and passed in violation of principles of natural justice and in contravention of the Judgment rendered by this Court in Sri Dedeepriya Paints v. Deputy Commercial Tax Officer-I and set aside the same and further direct the Respondents not to take any coercive steps/measures against the petitioner pursuant to ....

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.... Tribunal, the same was rejected. It was submitted that the order has also not been served on the petitioner and only when the urgent notice, dated 17.12.2021 was received, it came to its knowledge that the petitioner's prayer for stay has been rejected on 28.08.2020. Learned counsel submitted that there is absolutely no justification for rejection of the stay when the petitioner has a good case o....

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....rgent notice, it appears that the same has been issued after almost 16 months of the order by which stay was rejected. Since the order of rejection, dated 28.08.2020 is not before the Court, this Court is unable to go into the aspect as to whether the authority has applied its mind and considered the relevant factors before declining to grant stay. However, since the petitioner has already moved b....