2025 (2) TMI 1050

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.... (T) No. 7093 of 2023 - -<br>CST, VAT & Sales Tax<br>HON'BLE THE CHIEF JUSTICE M.S. RAMACHANDRA RAO AND HON&#39;BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. M.S. Mittal, Sr. Adv Mr. Salona Mittal, Adv Mr. Yashdeep Kanhai, Adv For the Respondents : Mr. A.K. Yadav, Sr. S.C.-I Mr. Aditya Kumar, A.C. to Sr. S.C.-I Heard learned senior counsel for the petitioner and counsel for the r....

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....section 79 of the Jharkhand VAT Act along with an application seeking stay of the amounts assessed under the said assessment orders. 4. On 13.02.2019, in the stay applications filed in the respective appeals, the appellate authority passed orders stating that if the appellant deposits 15% of the demanded amount by 25.02.2019, it would result in a stay of both the Assessment Order and the demand....

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....ubsequently, fresh assessment order post remand was also passed on 29.03.2022 reiterating that above amounts are due from the petitioner again without giving credit to the amount already deposited by the petitioner at the time when it had preferred an appeal. 7. Inspite of several reminders given by the petitioner the amount deposited by it at the time of filing of the appeal after deducting th....

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.... order post remand. 10. The respondents cannot retain the amounts deposited by the petitioner pursuant to condition imposed by the appellate authority for stay of the assessment order and contend that there is no necessity to refund the same. If the actual tax assessed from the petitioner is much less than the amount which the petitioner had deposited at the time of filing the appeal and seekin....