TMI Blog2019 (2) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver which has been disposed of - Held that:- This Court finds that the observation in the impugned order that the merits of the case is not required to be considered while disposing the application for waiver of the statutory deposit is not in tune with the Division Bench judgment referred by Shri Agarwal in ITC. LTD. VERSUS COMMISSIONER (APPEALS), CUS. & C. EX., MEERUT-I [2003 (10) TMI 70 - HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State. The contention of Shri Rahul Agarwal, learned counsel for the petitioner that as the appeal of the petitioner is still pending before the Commercial Tax Tribunal and it is only the application for waiver which has been disposed of vide order dated 29.01.2019, therefore, against such an order a revision under Section 58 of the VAT Act, 2008 would not lie but a writ petition under Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fast Rule can be laid down for such waiver, however, it would have to be considered in the facts and circumstances of the case and while considering the application for stay/ waiver of a pre-deposit, as required under the law, the Court must apply its mind as to whether the appellant had strong prima facie case on merit. In case it is covered by the judgment of a Court/Tribunal binding upon the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. It is also the submission of Shri Agarwal that the judgment rendered by the Supreme Court in the case of Kone Elevator (2005) relied upon the Appellate Authority has in fact been overruled by it in a subsequent decision in the case of Kone Elevators (2014) , therefore, prima facie merits of the case the petitioner had a very strong case, but, the same was not considered by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment into consideration which has not been done as yet. In view of the above, the impugned order is hereby quashed. The application for waiver of the statutory deposit filed by the petitioner under Clause (b) of the second proviso of Section 57 sub-section 2 of the VAT Act, 2008 shall now be revived, reconsidered and decided by the Tribunal in the light of what has been stated hereinabove, with ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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