HC grants interim stay against ‘best judgment’ assessment order passed after 12 years

Bombay HC grants interim stay against ‘best judgment’ assessment order passed by Assessing Authority after lapse of almost 12 years u/s 33(5) of Bombay Sales Tax Act, 1959 r/w Section 9 of Central Sales Tax Act for the F.Y. 2004-05; Notes petitioner’s stand that such an inordinate delay in adjudication is directly in teeth of law in terms of various judicial precedents including Court’s recent judgment in Premier Ltd; HC observes that the only explanation provided for inordinate delay by the Dept. is delay by petitioner in appearing for personal hearing; Accordingly, while admitting the petition, HC holds, “prima facie arguable questions of the inordinate delay in completing the assessment are raised” : Bombay HC