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TMI Blog2016 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... expressed on the rival contentions and it will be entirely for the parties to raise them and the Tribunal to deal with them in accordance with law. The writ petition is disposed of with a further direction that the petitioner shall not have to seek a stay of the recovery of the amount demanded as MVAT dues if it is secured substantially by a bank guarantee as ordered by this Court which shall be kept alive till the disposal of the appeal before the Tribunal and for a period of six weeks thereafter. Petition disposed off - matter remanded. - Writ Petition No. 2478 of 2015 - - - Dated:- 6-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. V.Sridharan, senior counsel with Mr. Prakash Shah, Mr. Rahul Thakar, Mr. Jas Sangha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this petition as he submits that the petitioner has a remedy of filing an appeal against the impugned order to the Maharashtra Sales Tax Tribunal. Alternatively, and without prejudice, if the impugned order is short, unreasoned and cryptic, it can be set aside. The matter can be remanded to the Joint Commissioner of Sales Tax (Appeals) Mumbai for a fresh decision on the petitioner's appeal and in accordance with law. 4 After a brief hearing, both sides agreed that the petitioner can appeal against the impugned order to the Maharashtra Sales Tax Tribunal. If such an appeal is filed within a period of three weeks from the date of receipt of a copy of this order, then, the Tribunal shall not insist on an application seeking condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Assessing Officer. Both sides are agreeable to the Tribunal deciding the appeal itself in the above manner. 6 When we dispose of the writ petition by this order, we clarify that we have expressed no opinion on the rival contentions and it will be entirely for the parties to raise them and the Tribunal to deal with them in accordance with law. The writ petition is disposed of with a further direction that the petitioner shall not have to seek a stay of the recovery of the amount demanded as MVAT dues if it is secured substantially by a bank guarantee as ordered by this Court which shall be kept alive till the disposal of the appeal before the Tribunal and for a period of six weeks thereafter. 7 Given the importance of the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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