2022 (4) TMI 987

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....nment Pleader COMMON ORDER Since the issue raised in these writ petitions is one and the same, with the consent of the learned counsel appearing for both sides, these writ petitions were heard together and are being disposed of by this common order. 2. In respect of assessment years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18, there was a CST assessment against the petitioner. For all these assessment years, after completing the assessment, orders of assessment were passed and served on the petitioner sometime in February, 2020. Those orders have not so far been challenged before the Appellate Authority, however, belatedly only now these assessment orders have been challenged in these writ petitions. The reason....

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....request for consideration of this Court that, if the petitioner go before the Appellate Authority, there will be a pre-deposit of 25% and further 25% for the grant of stay or for lifting the attachment of the Bank accounts. Therefore, that kind of 50% of the demand of tax as per the subsequent demand proceedings dated 28.03.2022 if it is paid by the petitioner as a condition within a time frame that may be stipulated by this Court, the petitioner immediately can be relegated to go before the Appellate Authority to file appeals against these impugned orders. 6. In respect of this arrangement as projected by the learned counsel for the petitioner, the learned Additional Government Pleader appearing for respondents 1 to 3 would submit that,....

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....pointed out by the learned counsel for the petitioner, if appeal is filed, the pre-deposit condition would be imposed only in respect of the due payable by the petitioner against the tax demand and not penalty or interest. Therefore, this Court feels that, if the petitioner comes forward to pay 50% of the tax demand, i.e., 50% of Rs. 1,70,25,921/-, approximately Rs. 85,00,000/- within a time frame on condition that, one out of the three Banks viz., ICICI Bank, Shevapet Branch, Salem, State Bank of India, Tolstoy Marg, New Delhi and Axis Bank, Worli Branch, Mumbai, if attachment made in Axis Bank, Worli Branch, Mumbai can be lifted for the period of two weeks enabling the petitioner to pay this Rs. 85,00,000/-, that could be a workable arran....