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TMI Blog2018 (6) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... he Opposite Party : C.S.C ORDER Heard. Both the contesting parties are represented and they consent to the disposal of this revision. The following questions arise for consideration in this revision: "(a) Whether the Tribunal below ought to have considered the strong prima facie case in favour of the Revisionist in view of the inter-State nature of the transaction, Section 3 of the Central S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2015 in T.T.R. No.47 of 2015 (A.Y. 2011-12) and decision dated 03.05.2015 in T.T.R. No.47 of 2015 (A.Y. 2011-12) and decision dated 30.05.2016 T.T.R. No.70 of 2016 (A.Y. 2012-13), the Tribunal was justified in not granting complete relief to the Revisionist." On a perusal of the impugned order dated 23.5.2018 passed by the Commercial Tax Tribunal the Court finds that the first appeal of the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the interim relief matters have not been taken into consideration. Neither prima facie case nor balance of convenience nor irreparable loss has been considered. The order has been passed cryptically and mechanically. The other contention raised on behalf of the revisionist is that the merits of the matter is covered by a judgment of the Supreme Court reported in (2014) 7 SCC 1 by which a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal ignoring the said judgment and the decisions of the Supreme Court referred herein. In the case at hand the Court finds that while passing the impugned order the Tribunal has failed to consider the 3 parameters referred in the judgment of this Court in the case of Mrs. Tata Motors Ltd. Furthermore the Court finds that it has taken note of the assertion by the revisionist herein before the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nists bearing No.100 of 2018 relating to the assessment year 2014-15 shall now stand restored before the Tribunal for a decision afresh, which shall be taken with expedition, say within 6 weeks from the date a certified copy of this order is submitted. Till then no recovery shall be made in pursuance to the orders which are impugned in the First Appeal. This shall not come in the way of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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