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TMI Blog2016 (6) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be initiated, simply did not arise. We have serious doubt whether the Tribunal has the power to summon personal presence of a Government authority. In any case, there was no tarrying hurry or mighty urgency owing to which, despite the Supreme Court being cognizant of the department's appeal and having issued notice for interim relief, the Tribunal should have issued such strong directions for release of the refund. The approach and the order of the Tribunal to put it mildly simply baffles us. - Decided in favor of the revenue. - SPECIAL CIVIL APPLICATION NO. 5204 of 2016 - - - Dated:- 17-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : MS JIRGA JHAVERI, AGP FOR THE RESPONDENT : UCHIT N SHETH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and or another pretext, the opponent does not want to part with the amount collected by the Department pursuant to the of order of pre deposit passed by this Tribunal even after succeeding in appeal before this Tribunal as well as before the Hon'ble Gujarat High Court. 15. In the above view of the matter, we direct the opponent to pay back the amount of refund alongwith cost as awarded by this Tribunal within 30 days from today or in the alternative to obtain any order from Hon'ble Supreme Court, failing which, the learned Commissioner of Commercial Tax is requested to remain present before this Tribunal and offer his explanation as to why the contempt proceedings should not be initiated as the learned Government Representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18/1/2016 has issued notice on application for condonation of delay and also on Special Leave Petitions and on prayer for interim relief. He has therefore requested this Tribunal to adjourn the hearing of these Miscellaneous Applications for one month. Mr. Nishan C.Shukla, the Learned Advocate appearing for the applicant has submitted that as per the earlier order passed by this Tribunal, the State of Gujarat is directed either to pay the cost of ₹ 1000/- or to obtain stay order. The State of Gujarat has neither paid the cost, nor obtained an order of stay from the Honourable Supreme Court and the notice is issued. It is for this reason, we do not insist to comply with the earlier order to give the cost of ₹ 1000/-. However, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought to the notice of the Tribunal, it insisted that the department must obtain an interim relief from the Supreme Court or, in the alternative, the petitioner should pay cost of ₹ 1000/-. In order dated 01.03.2016, the Tribunal went a step further and while once again granting 30 more days of time to the department required it either to obtain a stay from the Supreme Court or release the refund, failing which, the Commissioner would remain present to answer why contempt proceedings should not be initiated. 6. For multiple reasons, we simply cannot approve the approach of the Tribunal. When the Supreme Court has issued notice not only on the application for condonation of delay but also on special leave petition and on the prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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