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2016 (10) TMI 116 - HC - VAT and Sales TaxDemand of MVAT dues - maintainability - alternative remedy of appeal - section 26 of the Maharashtra Value Added Tax Act, 2002 - Held that: - petitioner can appeal to Maharashtra Sales Tax Tribunal. If such an appeal is filed within a period of three weeks from the date of receipt of a copy of this order, then, the Tribunal shall not insist on an application seeking condonation of delay being filed, but would proceed on the assumption that the Revenue does not object to the appeal on the ground of delay nor seek its dismissal only on that ground. It should then decide the appeal on merits and in accordance with law. No opinion expressed on the rival contentions and it will be entirely for the parties to raise them and the Tribunal to deal with them in accordance with law. The writ petition is disposed of with a further direction that the petitioner shall not have to seek a stay of the recovery of the amount demanded as MVAT dues if it is secured substantially by a bank guarantee as ordered by this Court which shall be kept alive till the disposal of the appeal before the Tribunal and for a period of six weeks thereafter. Petition disposed off - matter remanded.
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