2018 (2) TMI 313

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..... ufficient for admission and stay. The order passed by the Tribunal, having regard to the facts of the case, appears to be just and proper and there is no reason to believe that the same is in any manner arbitrary or rendered without application of mind to the circumstances of the case - it cannot be said that the impugned order passed by the Tribunal suffers from any legal infirmity - appeal dismi .....

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..... ng the Second Appeal on merits when the First Appeal was dismiss on the ground of pre deposit? ( b) Whether under the facts and circumstances, the learned Tribunal has not erred in coming to conclusion that the amount as prescribed by the First Appellant Authority is not required to be taken from Respondent 2. Separate assessment orders all dated 07.09.2016 came to be made against the .....

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..... appeals. 4. Mr. Chintan Dave, learned Assistant Government Pleader, assailed the impugned order by submitting that the Tribunal was not justified in interfering with the order passed by the first appellate authority and not requiring the appellant to make predeposit as directed by the first appellate authority. 5. On the other hand, Mr. Kuntal Parikh, learned advocate appearing for the respo .....

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..... respondent had paid the entire tax amount totaling to ₹ 2,35,05,951/in all the four second appeals. The Tribunal has expressed the view that this payment is sufficient as predeposit amount for admission and that the stay against recovery of the outstanding dues should be granted till the final disposal of the appeals. Thus, the Tribunal, after considering the submissions advanced by the lear .....

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..... ation of mind to the circumstances of the case. Under the circumstances, it cannot be said that the impugned order passed by the Tribunal suffers from any legal infirmity so as to give rise any question of law, much less, a substantial question of law as proposed or otherwise. 8. The appeals, therefore, fail and are, accordingly, summarily dismissed. The Registry shall place a copy of this .....

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