2014 (3) TMI 478

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..... its reservations – the view expressed by the Single Member of VAT Tribunal is not only astonishing but virtually amounts to overreaching this Court’s order which kept rights and contentions of all parties open - Matter remitted back to tribunal – Decided in favour of assessee. - W.P. (C) 1442/2014, CM APPL.3006/2014 - - - Dated:- 4-3-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the P .....

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..... vations with respect to this Court s order given an earlier order of the Supreme Court dated 23.04.2012. To put it mildly, this Court is astonished at the view expressed by the Tribunal. The Court s order of 05.12.2012 is facially clear that all rights with respect to the petitioner s contentions seeking waiver of pre-deposit are kept open and that contentions of the parties are reserved. In these .....

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..... of law were in any manner precluded. In these circumstances, the view expressed by the Single Member of VAT Tribunal is not only astonishing but virtually amounts to overreaching this Court s order which kept rights and contentions of all parties open. In the light of the above, the Tribunal is hereby directed to consider the application moved by the petitioner on its merits and after takin .....

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