TMI Blog2017 (1) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... rly 50% of disputed tax amount, within 2 weeks from today, the appellate authority shall entertain and decide the appeal on merits - petition disposed off - decided in favor of petitioner. - Writ Tax No. 5 of 2017 - - - Dated:- 5-1-2017 - Hon'ble Ashwani Kumar Mishra, J. For the Petitioner : Nishant Mishra For the Respondent : C.S.C. ORDER This petition challenges an order passed by the Commercial Tax Tribunal, Ghaziabad, dated 26.12.2016, disposing of the interim application filed in Second Appeal No. 596 of 2016, pertaining to the year 2013-2014 in respect of Central Sales Tax. Petitioner contends that it is a company which has a manufacturing unit at Ghaziabad and has various other units in different States ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the parties and no reasons or finding, even prima facie, in respect thereof have been given. Learned counsel has further invited attention of the Court to Section 18-A(5) of the Central Sales Tax Act (hereinafter referred to as the 'Act') which reads as Under:- 18-A. Appeals to be highest Appellate Authority of State:- (1) .................... (5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts, including the deposit of any amount towards local or central sales tax in other States on the same goods,pass an order of stay subject to such terms and conditions as it thinks fit, and such order ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appropriate adjustment, on account of payment of local tax in other States, upon the same goods, by virtue of Section 18-A(5) of the Act. Attention of the Court has been invited to the specific plea taken in that regard before the appellate forum. It is contended on behalf of the petitioner that nearly half of the amount of tax is liable to be adjusted, if due credit was accorded by the appellate authority to the payment of local tax in other States,in terms of Section 18-A(5). From the order under challenge, it is apparent that issue of adjustment of such claim has neither been gone into by the appellate authority nor any reasons are disclosed in the order in that regard. Even a prima-facie finding is not returned. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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