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TMI Blog2016 (6) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Sales Tax (Appeals). He has yet to apply his mind to the merits. All that was under consideration of the Tribunal was a direction of pre-deposit. There, the pre-deposit amount was determined as ₹ 68,95,367/-. If this was the position and the request was to bring it down to appropriate and reasonable sum, we do not see any justification for the Tribunal to then go into the merits and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htra Sales Tax Tribunal, Mumbai, on 17th August 2015 in VAT Appeal Nos.918 and 919 of 2014. 3. Having perused this order, we find that both the Appeals deserve to be admitted on the following substantial question of law :- On the facts and circumstances of the case, whether Hon. Tribunal is justified in fixing part payment amount equal to basic tax amount and not granting stay without any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and determined the amount payable as ₹ 1,11,87,731/-. We would have appreciated had the Tribunal bothered to consider the basic tax liability. If the Tribunal has taken the basic tax liability as the foundation and for making an appropriate direction to deposit a sum, this Court would not have been inclined to interfere at all. When the Tribunal has applied its mind and as is apparent from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal could have imposed a reasonable condition or a right of appeal ought to be preserved and not rendered illusory by an arbitrary and excessive direction. It would mean that the Appellant, if not complying with the order or pre-condition, will loose an opportunity to convince the Appellate Authority on the merits. Whether, indeed, this was a case of hawala or that was a mere allegation but unsub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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