The petitioner is aggrieved by the demand raised, being Rs.19,37,269/- along with interest, as evidenced by Exhibit P6. Admittedly the petitioner had sought adjustment of the said amount in the returns filed for the months April, 2008 to August, 2009. The set off sought for was on the premise that refund was available, of the said amounts in the earlier year. The set off was declined on the ground that the petitioner has to file a proper application for refund of the amounts. Hence, the petitioner made an application, which was rejected by Exhibit P5. An appeal filed therefrom was also rejected by Exhibit P7. The petitioner submits that he has filed a second appeal, before the Value Added Tax Appellate Tribunal, evidenced by Exhibit P8, and there may be a stay of recovery of the amounts shown in Exhibit P6, since the demand is intrinsically connected with the refund claimed.
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2. Earlier, when the first appeal was pending, the petitioner was before this Court and by judgment dated 29.09.2009 in W.P.(C).No.27271 of 2009, this Court had directed the recovery to be kept in abeyance till a decision is taken in the first appeal. In such circumstance, it is only proper that in the present instance also the recovery proceedings be kept in abeyance till Exhibit P8 is disposed of.
With the above direction, the writ petition is disposed of. Parties are directed to suffer their respective costs.
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Sd/- K.Vinod Chandran Judge.
( true copy )