Stay application should be disposed off after considering prima facie merits of case

IKEA Trading (India) Pvt. Ltd. Vs. Commissioner of Trade and Tax (Delhi High Court)

Facts-

Appellant is engaged in local procurement and export of home furnishing products like carpets, dhurries, fabrics, plastic articles, lamps, soft toys. Appellant purchased products from a number of domestic vendors situated outside the state of Delhi against Form H. Such sales and purchases are outside the tax net in terms of section 6(1) of the Central Sales Tax Act.

The Value Added Tax Officer issued default assessment notice for payment of tax, interest and penalty.

Appellant has filed a stay application against the pre-deposit ordered by the department.

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