TMI Blog2021 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances in VAT Second Appeal granting complete stay without deposit? HELD THAT:- Normally, we would not interfere with the use of discretion by the Tribunal and the amount also does not prima facie appear to us as an unreasonable condition, however, the argument of the learned Counsel for the Appellant that in identical set of facts and arguments the discretion has been used differentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NITIN JAMDAR AND ANIL S. KILOR, JJ. Mr. F.T. Mirza, Advocate for the Appellant. None for the Respondent. ORAL JUDGMENT (Per: Nitin Jamdar, J.) Heard the learned Counsel for the Appellant. 2. Notice for final disposal has been issued on 22 February 2018. Though the Respondent is served none appears. 3. The appeal is admitted and taken up for final hearing forthwith. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/-. 6. The learned Counsel for the Appellant submits that the Appellant had contended before the Tribunal that it had made purchases from one M/s.Vidarbha Bottlers Pvt. Ltd., which filed it s return, shown the sales to the dealers and accepted the liability to pay the tax. The learned Counsel submitted that on this ground a complete stay of the order impugned before the Tribunal was sought. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be taken note of. 9. However, it appears that the Appellant had not placed the order dated 7 March 2017 passed in VAT Second Appeal Nos.43 to 46 of 2017 before the Tribunal when the impugned order in the present appeal was passed. Therefore, the Tribunal had no occasion to consider its earlier use of discretion in the alleged identical set of facts. The appropriate course of action wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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