2025 (12) TMI 940

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....are listed today at serial no. 244 of the cause list being Writ Tax Nos. 2537 of 2025, 1000 of 2025, 1119 of 2025, 2246 of 2025, 2247 of 2025, 2454 of 2025, 2456 of 2025, 2569 of 2025, 2795 of 2025, 2838 of 2025 and 4965 of 2025. Those cases were fixed for today for hearing/consideration on the stay application in view of earlier orders passed in similar matters. 3. Accordingly, listed matters have been taken up alongwith the present case. 4. Upon brief hearing, it transpires that coordinate bench in Writ-Tax No. 1000 of 2025 M/S Mandakini Heaven Huts Pvt. Ltd. Vs. Union of India and Another, has entertained that writ petition and granted interim protection upon following consideration made: "1. Learned counsel for the petiti....

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.... further orders, recovery, pursuant to the order in original dated 26.11.2024, shall remain stayed." 5. Interim order has also been passed in another case, namely Writ Tax No. 2569 of 2025. That order reads as below: "1. It is submitted by counsel for the petitioner that the order impugned has been passed based on a combined demand-cum-show cause notice for financial years 2017-18 to 2020-21, which is not permissible. 2. Learned counsel for the respondents prays for time to file counter affidavit. 3. Time prayed for is allowed. 4. List the petition on 07.08.2025 as fresh. 5. Till the next date, recovery pursuant to the Order-in-Original dated 20.01.2025 (Annexure-1) shall remain stayed." 6.....

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..... Today, learned Senior Counsel for the petitioner would submit that the issue involved in the present writ petition is the same as that in Writ Tax No. 1000 of 2025 wherein a detailed interim order has been granted. On that issue, besides the decision of the Kerala High Court in Joint Commissioner (Intelligence & Enforcement) Vs. Lakshmi Mobile Accessories : 2025 SCC OnLine Ker 852, three other High Courts namely Madras, Karnataka and Bombay have taken a similar view, favouring the assessee. Thus, reliance has been placed on the decision of the Madras High Court in TVL Vardhan Infrastructure Vs. The Special Secretary and Others, Writ Petition No. 34792 of 2019 and the decisions in Vermax Technologies Serviced Ltd. Vs. Assistant Commissione....