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2018 (11) TMI 147 - HC - VAT and Sales TaxPre-deposit - stay of order - Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 - Jurisdiction of assessing authority viz. The Asst. Commissioner of Sales Tax (Investigation) to pass the order - applicability of Section 3 of the Act - goods have entered the local area from Thane - financial hardship of petitioner. Jurisdiction of assessing authority viz. The Asst. Commissioner of Sales Tax (Investigation) to pass the order - applicability of Section 3 of the Act - goods have entered the local area from Thane - Held that:- he Tribunal has noted that it would require deeper consideration at final hearing and had factored in the above while holding that the payment of ₹ 12.69 crores out of a confirmed demand of ₹ 90.82 crores was reasonable. Thus, there is no merit in the submission of the petitioners that the submission was not considered by the Tribunal leading to the impugned order being bad in law. Financial hardship to make pre-deposit - Held that:- The appellant had already deposited an amount of ₹ 2.69 crores out of ₹ 12.69 crores as directed by the first appellate authority but was finding it impossible to pay the balance amount of ₹ 10 crores for the subject assessment year - the financial hardship urged by the petitioners is not at all considered by the impugned order of the Tribunal. Petition disposed off.
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