Vbn Builders v. Union Of India

THE HON'BLE ACTING CHIEF JUSTICE AND P.B.BALAJI,J.

(Order of the court was made by the Hon'ble Acting Chief Justice) Seeking modification of the interim order dated 25.6.2024 passed in W.M.P.No.18094 of 2024 in W.P.No.16510 of 2024, the present miscellaneous petition is filed.

2. By order dated 25.6.2024, this Court had granted an order of interim stay on condition that the petitioner shall pay 25% of the tax demanded within a period of three weeks from the date of receipt of a copy of the said order, failing which, it was stated that the interim order shall stand automatically vacated without any further reference to this court.

3. The contention of Dr.A.Thiyagarajan, learned Senior Counsel appearing on behalf of the petitioner, is that the entire tax has been paid and the dispute is relating to interest and penalty

and the compliance of the conditional order passed by this Court will put the petitioner to irreparable loss and untold hardship.

4. A perusal of the order dated 25.6.2024 makes it manifest that the learned Senior Counsel for the petitioner had prayed for passing of such interim order based on the earlier orders passed in identical circumstances. Therefore, it is not proper on the part of the petitioner to take a different stand now. We do not find any reason warranting modification of the interim order dated 25.6.2024.

Accordingly, W.M.P.No.21849 of 2024 is dismissed. (D.K.K., A.C.J.) (P.B.B., J.) 05.08.2024 sasi

THE HON'BLE ACTING CHIEF JUSTICE AND P.B.BALAJI,J.

(sasi) 05.08.2024