WPMS/2919/2023
2023 Latest Caselaw 3143 UK

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                                  WPMS No.2919 of 2023
                                  Hon'ble Ravindra Maithani, J.

Mr. Amar Pratap Singh, Mr. Ankit Awal and Mr. Tarun Pande, Advocates for the petitioner. Mr. Amar Pratap Singh, Mr. Ankit Awal, Advocates appeared through video conferencing.

Mr. Tarun Lakhera, Brief Holder for the State.

The petitioner did file an appeal against the assessment order, and in the appeal, the effect and operation of the impugned notice was stayed. By the impugned order, the petitioner was directed to deposit the amount of tax on the ground that stay had exceeded six months. Therefore, in view of the judgment of the Hon'ble Supreme Court in the case of Asian Resurfacing of Road Agency Private Limited and Another Vs. Central Bureau of Investigation, (2018) 16 SCC 299, why the tax be not imposed? It is impugned.

The Court, at the very outset, requested learned State Counsel to tell as to how the ratio laid down in the case of Asian Resurfacing (supra) may be applicable once a matter is finally adjudicated by an authority or a court? It simply applies to such cases where an interim order is assailed and stay of the proceedings of the trial court is granted.

Para 36 of the judgment, in the case of Asian Resurfacing (supra) makes it abundantly clear.

Learned State Counsel seeks time to get instructions in the matter.

List this matter on 20.10.2023, just after fresh cases.

Learned State Counsel gives a statement that qua the petitioner, the respondent authority would not take any further steps till the next date fixed.

The Court takes on record the statement given by learned State Counsel.

(Ravindra Maithani J.) 13.10.2023 RV