BHARAT HEAVY ELECTRICALS LIMITED Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Mr.R.Karthikeyan, learned Additional Government Pleader takes notice for the respondents and by consent of parties, the main writ petition is taken up for final disposal.

(2.) This writ petition is filed challenging the impugned notice, dated 18.01.2016 calling upon the petitioner to pay the tax without any further delay by specifically stating that action will be initiated under Section 42 of the Tamil Nadu Value Added Tax Act, 2006 and Tamil Nadu Revenue Recovery Act, 1864, if the tax is not paid.

(3.) Mr.N.Inbarajan, learned Counsel appearing for the petitioner submitted that the impugned proceedings is issued only on the reason that the stay granted by the appellate authority pending appeal challenging the assessment proceedings, has expired on 15.01.2016, without considering the fact that the appellate authority reserved the appeal for orders on 13.01.2016 and that the petitioner has also filed application seeking extension of stay on 11.01.2016 and the said application is still pending. Therefore, he submitted that the issuance of the present impugned demand notice further with threat of action under the Revenue Recovery Act is an out come of total non -application of mind and cannot be sustained.