2019 (4) TMI 1324

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..... ST, VAT & Sales Tax
Mr. Justice Jyoti Saran And Mr. Justice Arvind Srivastava For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Adv., Mr. Atal Bihari Pandey, Adv., Mr. Rahul, Adv. And Mr. Alok Kumar Jha, Adv. For the Respondent/s : Mr. Vikash Kumar, SC-11. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Heard Mr. Gautam Kumar Kejriwal, learned counsel appearing for the petitioner and Mr. Vikash Kuma .....

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..... erit in the contention of the petitioner as regarding the condition of pre-deposit for the purpose of interim order, for two reasons, namely: (a) The Appellate Authority himself acknowledges in the impugned order that a sum of Rs. 8,51,48,626/- has been deposited in excess by the petitioner towards tax; and (b) Even when Rule 46(1) of the Bihar Value Added Tax Rules, 2005 framed under 'the Act' .....

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..... ority to set up such terms and conditions as deem proper while considering application for stay of tax and interest but no such discretion to set up terms and conditions is present in so far as the prayer for stay of penalty is concerned. Meaning thereby either the Appellate Authority can accept or reject the prayer for interim stay but in case he is persuaded with the prayer so made then he canno .....

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