2022 (7) TMI 651

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..... Hence, by consent of both learned counsel, these Writ Petitions are disposed even at the stage of admission. 2. The petitioner had challenged orders of assessment dated 14.07.2021passed under the provisions of the Central Sales Tax Act, 1956 (in short 'CST Act') for the assessment years 2004-05 and 2005-06 before the first appellate authority, arrayed as R2. Pending appeals, the petitioner had sought stay of the impugned demands that arise under orders of assessment dated 14.07.2021. 3. Both the parties, i.e., the authorized representative of the petitioner as well as the learned Departmental representative were heard in detail. Upon consideration of the rival contentions, an order of stay was passed on 12.10.2021 directing the peti....

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....the appeal under sub-Section (1) of Section 51, tax shall be paid in accordance with the order of assessment, as against which appeal is preferred. 8. The first proviso states that the appellate authority may, in his discretion, issue such directions as he thinks fit in regard to the payment of tax before disposal of the appeal subject to the appellant furnishing sufficient security to his satisfaction in the form and manner as he may stipulate. 9. The appellate authority has, in this case, invoked the discretion that is provided for under the first proviso. The second proviso states that 'the directions given under the first proviso shall stand vacated, if no order is passed under sub-section (3) within a period of one hundred and ei....

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....s clearly been made for the purpose of curbing the dilatory tactics of those Assessees who, having got an interim order in their favour, seek to continue the interim order by delaying the disposal of the proceedings. Thus, depriving the revenue not only of the benefit of the assessed value but also a decision on points which may have impact on other pending matters. 4. The Tribunal which was then known as Customs, Excise Gold (Control) Appellate Tribunal (CEGAT) came to the conclusion that the amendment did not affect stay orders which were passed prior to the date of coming into force of the amendment and also held that the amendment did not in any way curtail the powers of the Tribunal to grant stay exceeding six months. ....