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State Of Gujarat Versus Maruti Chemical Works

2015 (12) TMI 527 - GUJARAT HIGH COURT

Power of tribunal to grant stay under GVAT - Whether the Tribunal erred in granting stay against recovery till the disposal of appeal by the first appellate authority - Held that:- As can be seen from the impugned order passed by the Tribunal, it has considered the merits of the case and has found as a matter of fact that a strong prima facie case has been made out in favour of the assessee. It is in the light of the prima facie view expressed by the Tribunal viz., that its earlier decision in t .....

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he Tribunal whereby, it has recorded a prima facie view in favour of the assessee, it cannot be said that the discretion exercised by it in refusing the amount of pre-deposit is, in any manner, unreasonable, or arbitrary so as to give rise to any question of law. - it is not possible to state that the impugned order passed by the Tribunal suffers from any legal infirmity so as to give rise to any question of law, much less, a substantial question of law warranting interference. - Decided against .....

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abad (hereinafter referred to as the Tribunal) in Second Appeal No.526 of 2014, by proposing the following question stated to be a substantial question of law : Whether the Tribunal erred in granting stay against recovery till the disposal of appeal by the first appellate authority? 2.The facts stated briefly are that an assessment order came to be passed in the case of the assessee for financial year 2007-2008 on 10.10.2011 raising a demand of ₹ 69,19,455/-. The respondent assessee prefer .....

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to the Deputy Commissioner for deciding the same on merits. 3. Ms. Maithili Mehta, learned Assistant Government Pleader appearing on behalf of the appellant assailed the impugned order by submitting that the first appellate authority had, after duly considering the merits of the case, directed the assessee to make pre-deposit of 10% of the total demand. It was on account of non-deposit of such amount, that the appeal came to be dismissed. Referring to the impugned order passed by the Tribunal, i .....

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so as to warrant reduction in the amount of predeposit. It was, accordingly, urged that the appeal does give rise to a question of law, as proposed or as may be deemed fit by this court. 4.On the other hand, Mr. Uchit Sheth, learned advocate appearing on behalf of the respondent submitted that the impugned order passed by the Tribunal is just, legal and proper and that there is no warrant of interference by this court as the impugned order does not give rise to any question of law, as proposed .....

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unt of pre-deposit only in case where undue hardship is made out and in such manner so as to protect the interests of the revenue. It was submitted that the appeal being devoid of merits, deserves to be dismissed. 5. This court has considered the submissions advanced by the learned counsel for the respective parties and has perused the impugned order passed by the Tribunal as well as the order passed by the first appellate authority. 6. From the facts as noted hereinabove, it is apparent that th .....

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