TMI Blog2020 (11) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... it directs to deposit 10% of the amount as the revisionist has placed on record the financial hardship. Tax revision is allowed. - Sales/Trade Tax Revision No. - 110 of 2020 - - - Dated:- 18-11-2020 - Hon'ble Pankaj Bhatia, J. For the Revisionist : Rishi Raj Kapoor For the Opposite Party : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. Heard learned counsel for the parties. The present tax revision has been filed under section 58(3) of Uttar Pradesh Value Added Tax Act, 2008, aggrieved against the order of the Tribunal dated 16.7.2020, passed in exercise of powers conferred upon the Tribunal by virtue of Section 57 (8) of the said Act. The appeal, before the Tribunal, was filed challenging the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l assessed amount of ₹ 23,31,920/- and the balance was directed to be deposited by the revisionist vide order dated 03.07.2020. The revisionist challenged the said order dated 03.07.2020 by filing an appeal before the Tribunal under section 57 of the said Act and pleaded that the appellate authority, while passing the order, did not consider either the prima facie case or the financial hardship, he further pleaded that the financial hardship of the firm to impress that entire amount recovery should be stayed. The Tribunal, vide order dated 16.7.2020, although mentioned the financial hardship of the revisionist, however, without adverting to it, stayed 90% of the disputed amount i.e. ₹ 20,98,728/- out of the total disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisionist before directing the deposit of 10% of the disputed tax. Thus, I have no hesitation in holding that the order passed by the Tribunal deserves to be set aside and is accordingly set aside to the extent that it directs to deposit 10% of the amount as the revisionist has placed on record the financial hardship. Considering the arguments of counsel for the revisionist on prim facie case as well as financial hardship, the present revision deserves to be allowed on the question of law as framed above. The present tax revision is allowed with a direction upon the appellate authority to hear and decide the Appeal No. SAH1/0068/2020, Year 2016-17, Section 28 (2)(ii), (Sarvasri Mahalakshmi Rollar Flour Mills, New Anaj Mandi, Chilka ..... X X X X Extracts X X X X X X X X Extracts X X X X
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