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2018 (10) TMI 453 - HC - VAT and Sales TaxPart payment as a condition for grant of stay - benefit of 'C' form denied on the ground that the Registration of the buyers (person issuing the 'C' form) in Delhi was canceled - grievance of the Petitioner is that the impugned order dated 2nd May, 2018 of the Tribunal, is a nonspeaking order, inasmuch as, it has not considered the decision of the Delhi High Court in Jain Manufacturing (I) Pvt. Ltd., v/s. Commissioner of Value Added Tax [2016 (6) TMI 304 - DELHI HIGH COURT], which according to the Petitioner, covers the entire dispute. Held that:- At the stage of consideration of application for stay and directing the pre-deposit, a detailed order may not be necessary. However, the authorities concerned must deal with the decision relied upon by the parties and give a prima facie, view with regard to the applicability of the decision to the facts of the case. Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process. The order dated 2nd May, 2018 set aside and the Petitioner's application for stay to the Tribunal is restored, for fresh disposal, in accordance with law.
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