THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.306 of 2010 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The action of the 3rd respondent in taking coercive steps, pursuant to the order of rejection of the 2nd respondent dated 11.12.2009 for disallowance of input tax credit of Rs.72,996/-, is under challenge in this Writ Petition. The petitioner is a private limited company carrying on business of manufacture of printing material, cartons, packing material etc. It claims to have been granted sales tax holiday for seven year period from 18.09.1999 to 17.02.2006. The 1st respondent, by order dated 06.05.2009, disallowed input tax credit of Rs.72,996/-. Aggrieved thereby the petitioner carried the matter in appeal to the Appellate Deputy Commissioner who, by his order dated 12.11.2009, dismissed the appeal against which the petitioner carried the matter in second appeal to the Sales Tax Appellate Tribunal (STAT) before whom the matter is said to be pending as on date. They filed a petition before the 2nd respondent seeking stay of collection of the disputed input tax credit of Rs.72,996/-. The 2nd respondent, however, rejected the stay petition by order dated 11.12.2009. This Court, by order dated 04.03.2010, granted interim stay subject to the condition that the petitioner deposited Rs.20,000/- on or before 31.03.2010. Sri Tejprakash Toshniwal, Learned Counsel for the petitioner, would submit that the petitioner has already paid the said amount of Rs.20,000/-. He would contend that the petitioner is also entitled for input tax credit of Rs.63,702/-; and disallowance thereof is illegal. We see no reason to examine these contentions on merits in as much as a substantive appeal is pending adjudication before the STAT. We consider it appropriate, therefore, to dispose of the Writ Petition directing stay of collection of the disputed tax, pending disposal of the appeal by the STAT, on condition that the petitioner deposits a further sum of Rs.20,000/-, (in addition to Rs.20,000/- already paid by him pursuant to the interim orders of this Court), within two weeks from today. The STAT shall hear the appeal at the earliest, preferably within a period of three months from the date of receipt of a copy of this order. The Writ Petition stands disposed of accordingly. No costs. _____________ V.V.S.RAO, J ___________________________ RAMESH RANGANATHAN, J 09.03.2011 MRKR