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2016 (6) TMI 907 - HC - VAT and Sales TaxWithholding of Refund - refunds payable to the respondent out of the orders passed by the Tribunal - department appeal is pending before the Supreme Court - Held that:- For multiple reasons, we simply cannot approve the approach of the Tribunal. When the Supreme Court has issued notice not only on the application for condonation of delay but also on special leave petition and on the prayer for interim relief, it was, in our opinion, more than a command to the Tribunal not to bring any further pressure on the department to release the refund. The question of asking the Commissioner to remain personally present explaining why contempt proceedings should not be initiated, simply did not arise. We have serious doubt whether the Tribunal has the power to summon personal presence of a Government authority. In any case, there was no tarrying hurry or mighty urgency owing to which, despite the Supreme Court being cognizant of the department's appeal and having issued notice for interim relief, the Tribunal should have issued such strong directions for release of the refund. The approach and the order of the Tribunal to put it mildly simply baffles us. - Decided in favor of the revenue.
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