High Court Delhi dismissed appeals challenging the High Court of Bombay Tribunal's order reducing the pre-condition deposit amount for hearing appeals on merits in VAT matters, holding the Tribunal exercised discretion judiciously.
Appeals dismissed; Appellants permitted to revive appeals if deposit is made within four weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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901.mvxa2.14.doc
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
MAHARASHTRA VALUE ADDED TAX APPEAL NO.2 OF 2014
M/s. Wood Stuff ..Appellant
WITH MAHARASHTRA VALUE ADDED TAX APPEAL NO.3 OF 2014
M/s. Zircon Wood Products ..Appellant - Versus - The State of Maharashtra & ors. ..Respondents
Mr. V. M. Bendre for the Appellant. Mr. B. B. Sharma for the Respondents.
CORAM: S.C. DHARMADHIKARI AND S. P. DESHMUKH, JJ.
DATE :- 13th JANUARY, 2015.
P.C.:
These Appeals challenge the order passed by the Appellate
Authority, namely, the Tribunal reducing the quantum of deposit of money and as a pre-condition for hearing of the Appellants Appeal on merits.
2] From the order passed by the Tribunal on the Appeal which was directed against the conditional order of interim stay, the Tribunal has taken care and balanced the rights and equities. It has reduced the
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quantum and, thus, against total demand of Rs.3,33,989/- in Maharashtra Value Added Tax Appeal No.2 of 2014 and Rs.7,45,435/- in Maharashtra Value Added Tax Appeal No.3 of 2014, the amount of deposit is reduced to Rs.1,04,930/- in Maharashtra Value Added Tax Appeal No.2 of 2014 and Rs.2,37,475/- in Maharashtra Value Added Tax Appeal No.3 of 2014. The stay order passed by the Tribunal is both fair and reasonable. The discretion has not been exercised arbitrarily but judiciously. In these circumstances, and when the Tribunal has clarified that all the contentions including breach of principles of natural justice are open, being raised before the Appellate Authority that all the more, we are disinclined to entertain these Appeals. The Appeals are devoid of merits and are, accordingly, dismissed.
3] If the amount as directed by the Tribunal is deposited within four weeks from today, the Appellate Authority, then, to permit the Appellants to revive the Appeals and for being heard on merits. Non-compliance with the conditional interim order shall visit the Appellants with all consequences in law. We make it clear that no further extension of time will be granted.
(S. P. DESHMUKH, J.)
( S.C. DHARMADHIKARI, J. )
wadhwa
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M/s. Wood Stuff
M/s. Zircon Wood Products
The State of Maharashtra
S.C. DHARMADHIKARI
S. P. DESHMUKH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
