9911796707
TMI Blog2015 (3) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... harashtra Sales Tax Tribunal at Mumbai in VAT Appeal No.592 of 2014. Mr. Upadhyay, learned counsel appearing on behalf of the petitioner / original appellant would submit that the order of the Assessing Authority and equally the First Appellate Authority does not take into account a very vital fact that the department proceeded against the petitioner / original appellant by terming it as a hawala dealer. However, this conclusion is reached by referring to a list which has been published on the website of the department listing certain dealers and some transactions. No independent enquiry and after giving an opportunity to the petitioner has been held. The petitioner is a genuine businessman and has not indulged in any hawala transactions. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed. The petitioner did not turn up to clarify the transactions viz. the purchases made from the dealers. The notice was issued along with list of 14 dealers who were declared as hawala. 5. Mr. Upadhyay would submit that on lack of opportunity, there is an erroneous finding inasmuch as in the written arguments on stay application, the petitioner has pointed out that he was called upon to produce the documents which he did produce. However, the officer did not look into the same. The officer has not rejected the evidence produced nor has remarked that the documents are not genuine. If they are not such, then, it cannot be claimed to be a hawala transaction. 6. We do not wish to express any opinion on such contention and at the interim st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us dismissed.
9. However if the petitioner / original appellant complies with the condition imposed within a period of four weeks from the date of receipt of a copy of this order and furnishes proof of deposit, the First Appellate Authority would then decide the appeal on merits and in accordance with law. While deciding the appeal, the First Appellate Authority should not influence itself either by its own prima facie conclusions or that of the Tribunal or rejection of this writ petition. The First Appellate Authority may consider giving this appeal a priority after compliance is reported and decide it expeditiously. It may dispose of the same within a period of three months from the date compliance is reported. X X X X Extracts X X X X X X X X Extracts X X X X
|
