TMI Blog2018 (11) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of stay of the assessment order passed by the Tribunal. The conduct of the petitioner disentitles it to any relief under Article 226 of the Constitution of India. Petition dismissed - decided against petitioner. - WRIT PETITION NO. 1951 OF 2018 - - - Dated:- 26-10-2018 - M. S. SANKLECHA M. S. SONAK, JJ. Mr. C.B. Thakar a/w Mr. Rahul Thakar for the Petitioner. Mr. Dushyant Kumar for the Respondents. P. C.: 1. This petition under Article 226 of the Constitution of India challenges the order dated 5th March, 2018 passed by the Maharashtra Sales Tax Tribunal passed under Section 26(b) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act). By the impugned order the Tribunal directed stay of the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 15th March, 2017, of the First Appellate Authority the petitioner challenged the same before the Tribunal. In that Appeal the petitioner took out an application to stay the order dated 15th March, 2017 of the First Appellate Authority, leading to the impugned order of the Tribunal. 7. The impugned order dated 5th March, 2018 of the Tribunal records the fact that its earlier order directing the petitioner to deposit ₹ 33.64 Lakh for stay of the assessment order was not complied with by the petitioner till the passing of the impugned order. In these circumstances it was of the view that there is no occasion to vary the earlier order directing the petitioner to deposit ₹ 33.64 Lakh out of aggregate demand of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. Thereafter on 15th March, 2017 an order was passed by the First Appellate Authority confirming the assessment order dated 30th March, 2013. The same has now been challenged before the Tribunal and the stay of the First Appellate order (which upheld the order in original) is sought by the petitioner. This without any explanation, as to why the petitioner did not comply with the earlier orders of the Tribunal in respect of stay of the assessment order passed by the Tribunal. It must be appreciated that the order of the Tribunal passed under the Act, has sanctity attached to it. It must be followed unless stayed by a higher forum. The proceedings before the Tribunal are not to be initiated for time pass and with no intent to comply with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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