TMI Blog2021 (7) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... with the respondents and therefore, there was no question of claiming any interest on the said amount - HELD THAT:- The Tribunal, after having accepted the petitioner's case that there was no valid consideration of their main contention or that there was no reason assigned for rejection of his main contention, would have remanded the matter to the Assistant Commissioner of Commercial Taxes an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate for the respondent - State. ORAL JUDGMENT :- (Per M.S. Sonak,J) 1. Heard Mr. Nikhil Vaze, learned Advocate for the petitioner and Mr. D. Pangam, learned Advocate General with Ms. Ankita Kamat, learned Additional Government Advocate for the respondent State. 2. Rule, Rule is returnable forthwith at the request and with the consent of the learned Counsel for the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal, however, the Tribunal, accepting the petitioner's contention that the Appellate Authority had not appreciated the petitioner's contention, particularly in the manner in which the same was raised. The Tribunal, therefore, held that the matter requires reconsideration. However, the Tribunal, instead of remanding the matter to the Assistant Commissioner of Commercial Taxes and Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Taxes and Appellate Authority for reconsideration of the petitioner's contention that no interest was payable in the peculiar circumstances of the case. According to us, the Tribunal, after having accepted the petitioner's case that there was no valid consideration of their main contention or that there was no reason assigned for rejection of his main contention, would have remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nticated copy of this order. 10. The Assistant Commissioner of Commercial Taxes and Appellate Authority to endevour to dispose of the appeal expeditiously and in any case within a period of four months from today. 11. It is made clear that this Court has not adverted to the merits of the matter and therefore, all the contentions of all the parties are left open for determination of the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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