Dismissed

M/S Zircon Wood Products v. the State of Maharashtra and 2 Ors.

Bombay HC13 Jan 2015MVXA/3/2014

Case brief

AI extract

What is this about?

This order dismisses appeals challenging the Tribunal's reduction of cash deposits required for interim stays. The High Court found the Tribunal exercised discretion judiciously and affirmed that appellants may revive appeals by depositing the reduced amounts within four weeks without further extensions.

What did the court decide?

Appeals dismissed; appellants permitted to revive appeals by depositing reduced amounts within four weeks.

M/S Zircon Wood Products Vs the State of… — Pension and Retirement Benefits | Bombay HC (2015)

901.mvxa2.14.doc

sbw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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MAHARASHTRA VALUE ADDED TAX APPEAL NO.2 OF 2014

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M/s. Wood Stuff ..Appellant

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Versus - The State of Maharashtra & ors. ..Respondents

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WITH MAHARASHTRA VALUE ADDED TAX APPEAL NO.3 OF 2014

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M/s. Zircon Wood Products ..Appellant - Versus - The State of Maharashtra & ors. ..Respondents

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Mr. V. M. Bendre for the Appellant. Mr. B. B. Sharma for the Respondents.

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CORAM: S.C. DHARMADHIKARI AND S. P. DESHMUKH, JJ.

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DATE :- 13^th JANUARY, 2015.

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P.C.:

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These Appeals challenge the order passed by the Appellate

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Authority, namely, the Tribunal reducing the quantum of deposit of money and as a pre-condition for hearing of the Appellants Appeal on merits.

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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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1/2

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2 901.mvxa2.14.doc

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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.

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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.

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(S. P. DESHMUKH, J.)

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( S.C. DHARMADHIKARI, J. )

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wadhwa

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M/S Zircon Wood Products v. the State of Maharashtra and 2 Ors.

Case brief

What is this about?

What did the court decide?

M/S Zircon Wood Products v. the State of Maharashtra and 2 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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