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
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