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2016 (2) TMI 858 - BOMBAY HIGH COURT

2016 (2) TMI 858 - BOMBAY HIGH COURT - [2016] 90 VST 381 (Bom) - Waiver of the condition of pre-deposit and stay of the recovery - non speaking order passed by the tribunal confirmed huge tax demand - Held that:- without expressing any opinion on the merits of the controversy, these appeals can be disposed of by accepting the statements made on instructions as undertakings given to this Court. Now, Ms. Badheka, appearing on behalf of the appellants - dealers in all these appeals shall be provide .....

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duly communicated - Matter remanded back. - Maharashtra Vat Appeal No. 14, 15, 16, 17 of 2015, Vat Appeal No. 109, 108, 107, 106 of 2013 - Dated:- 16-2-2016 - S. C. Dharmadhikari And G. S. Patel, JJ. For the Appellant : Ms. Nikita Badheka I/b Mr. Mukund M. Vaidya For the Respondent : Ms. Uma Palsuledesai, AGP ORDER P. C. 1. These appeals challenge the order passed by the Maharashtra Sales Tax Tribunal on applications seeking waiver of the condition of pre-deposit and stay of the recovery pendin .....

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ll these appeals : (1) Whether on the facts, evidence and details available on record the Tribunal was justified in passing a non speaking order, fixing huge part payment as condition precedent for grant of stay in an order passed in a summary way, without recording the prima facie case of the appellants ? (2) Whether on the facts, circumstances and evidence on record and detail submissions made by the Appellants from time to time, before all the lower authorities, the Tribunal was justified in .....

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ted by the Investigation Branch and the Visiting / Investigating Officer took possession of all the files from the premises of the appellant. The officer took a print-out of the entire data on the computer of the appellant. The premises of one Kejriwal, who is also a Consultant, also came to be inspected and visited and such of the files in his office relating to the appellants came to be taken away by the Investigating Branch. 6. This investigation concerned certain refunds granted but before a .....

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as replied but reserving these contentions. When the proceedings were this serious, an ex-parte order came to be passed and that too on a single day. 7. The order in that behalf came to be challenged and the First Appellate Authority was approached and they filed certain submissions / documents and once again reiterated their request. However, the Deputy Commissioner (Appeals) rejected an application seeking stay. Against these orders, the further appeal to the Tribunal was preferred and the Tri .....

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llate power vested in the Tribunal. On this short ground, the order be set aside. 8. After such contentions were raised and a grievance was also voiced that the assessment orders as passed and impugned in the appeals before the First Appellate Authority were in breach of the principles of natural justice being ex-parte, we enquired from Ms. Palsuledesai appearing for the Revenue in all these appeals as to whether the Revenue would be agreeable to pass fresh assessment orders and after providing .....

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