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TMI Blog2018 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... tay and directing the pre-deposit, a detailed order may not be necessary. However, the authorities concerned must deal with the decision relied upon by the parties and give a prima facie, view with regard to the applicability of the decision to the facts of the case. Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process. The order dated 2nd May, 2018 set aside and the Petitioner's application for stay to the Tribunal is restored, for fresh disposal, in accordance with law. - WRIT PETITION (L)NO.18066 OF 2018 - - - Dated:- 6-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. V. Sridharan, Sr. Advocate with Mr. Himanshu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Being aggrieved by the order dated 17th January,2 017, the Petitioner preferred a First Appeal to the Deputy Commissioner of Sales Tax (Appeals) along with application for stay. By an order dated 20th May, 2017, the First Appellate Authority by order dated 20th May, 2017, granted stay of the order dated 17th January,2 017 of the Assistant Commissioner of Sales Tax on deposit of ₹ 22.19 lakhs. 5. Being aggrieved with the above order dated 20th May, 2017, the Petitioner preferred an appeal to the Tribunal. By the impugned order dated 2nd May, 2018, the appeal was dismissed, upholding the order of deposit/ payment of ₹ 22.19 lakhs for grant of stay. 6. The grievance of the Petitioner is that the impugned order dated 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie, view with regard to the applicability of the decision to the facts of the case. Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process. The consideration of the decision of the Delhi High Court in Jain Manufacturing (I) Pvt. Ltd., (supra) which in turn, relied upon the decision of the Supreme Court, is relevant in the present facts. This for the reason that if the issue in the context of the facts in this case is covered by the decision of the Delhi High Court, then it may have a bearing on the determination of the amount pre-deposit and/or grant of unconditional stay. 8. Therefore, in the aforesaid circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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