TMI Blog2011 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 of the U.P. Value Added Tax Act, 2008 for the assessment year 2010-11. He has also filed annual return for the assessment year 2010-11 on October 29, 2011. On treating the printer , which has been trading by the petitioner, as multifunctional and as an unclassified item under Schedule V of the Act and on relying upon order of the Commissioner passed under section 59 of the Act, the opposite party No. 3-Commissioner, Commercial Tax, U.P., Lucknow, has passed three provisional orders dated September 23, 2010 for the months of April, 2010, May, 2010 and June 2010 for the assessment year 2010-11. Against the order dated September 23, 2010, the petitioner has filed first appeal along with an application for stay before the Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the order dated August 25, 2011 and remitted the matter to the Tribunal for deciding the petitioner's application for waiver afresh as per provisions of the U.P. VAT Act and judgments of the court. Thereafter, the petitioner has filed written submission along with the order dated September 12, 2011, before the Tribunal. The Tribunal, vide order dated October 12, 2011, while observing that the petitioner's application for waiver is liable to be rejected, directed the petitioner to deposit 1/3rd of the disputed tax within fifteen days and thereafter his application for stay shall be considered. Feeling aggrieved, the petitioner has filed the instant writ petition. The learned counsel for the petitioner submits that the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A Division Bench of this court in I.T.C. Ltd. v. Commissioner (Appeals), Custom Central Excise, Meerut I reported in [2005] 184 ELT 347 (All), after referring various judgments of the honourable apex court, in para 35, has observed that while considering the application for stay/waiver of a pre-deposit, as required under the law, the court must apply its mind as to whether the appellant has a strong prima facie case on merit. In case it is covered by the judgment of a court/Tribunal binding upon the appellate authority, it should apply its mind as to whether in view of the said judgment, the appellant is likely to succeed on merit. From the aforesaid legal position, it is apparently clear that the order passed by the appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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