Assessing Authority directed assessee to pay arrears of tax due

CST & VAT: Where against order of assessment, assessee filed revision petition alongwith stay petition and Revisional Authority did not proceed with matter and in mean time Assessing Authority directed assessee to pay arrears of tax due, recovery proceeding were kept in abeyance and Revisional Authority was directed to dispose of stay petition on merits
■■■
[2014] 50 taxmann.com 409 (Madras)
HIGH COURT OF MADRAS
New Holland Fiat (India) (P.) Ltd.
v.
Assistant Commissioner (CT)*
T.S. SIVAGNANAM, J.
W.P. (MD) NO. 14549 OF 2014
M.P. (MD) NOS. 1 & 2 OF 2014
SEPTEMBER  3, 2014
Section 45, read with section 54, of the Tamil Nadu Value Added Tax Act, 2006 - Recovery of tax - Stay of recovery - Against order of assessment, assessee filed revision petition alongwith stay petition - Joint Commissioner did not proceed with matter, since assessment file had not been forwarded by Assessing Authority - In mean time, Assessing Authority directed assessee to pay arrears of tax due - Whether in peculiar facts of case recovery proceedings deserved to be kept in abeyance for a certain period - Held, yes - Whether Joint Commissioner was to be directed to dispose of stay petition on merits - Held, yes [Para 8][In favour of assessee]