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2021 (2) TMI 149 - HC - VAT and Sales TaxCondition of deposit of amount for grant of stay - Whether the discretion used by the Tribunal in placing condition of deposit of amount for grant of stay was perverse considering the order passed by the Tribunal in identical facts and circumstances in VAT Second Appeal granting complete stay without deposit? HELD THAT:- Normally, we would not interfere with the use of discretion by the Tribunal and the amount also does not prima facie appear to us as an unreasonable condition, however, the argument of the learned Counsel for the Appellant that in identical set of facts and arguments the discretion has been used differently will have to be taken note of - However, it appears that the Appellant had not placed the order dated 7 March 2017 passed in VAT Second Appeal Nos.43 to 46 of 2017 before the Tribunal when the impugned order in the present appeal was passed. Therefore, the Tribunal had no occasion to consider its earlier use of discretion in the alleged identical set of facts. The appropriate course of action would be set aside the impugned order passed by the Tribunal, restore the appeal filed by the Appellant, permit the Appellant to place on record the order dated 7 March 2017 passed in VAT Second Appeal Nos.43 to 46 of 2017 so that the Tribunal has the benefit of the said order, and a fresh decision can be taken. The appeal is allowed
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