2020 (11) TMI 792

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..... ;BLE PANKAJ BHATIA, J. Heard learned counsel for the parties. The present tax revision has been filed under section 58(3) of Uttar Pradesh Value Added Tax Act, 2008, aggrieved against the order of the Tribunal dated 16.7.2020, passed in exercise of powers conferred upon the Tribunal by virtue of Section 57 (8) of the said Act. The appeal, before the Tribunal, was filed challenging the order dat .....

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..... y of the appeal. The counsel for the revisionist further argues that if the assessment was bad in law inasmuch the amount has been assessed against the revisionist with regard to the goods purchased by the revisionist outside the State of Uttar Pradesh. He also argues that along with the appeal the revisionist has preferred stay application highlighting that the revisionist has a prima facie case .....

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..... The Tribunal, vide order dated 16.7.2020, although mentioned the financial hardship of the revisionist, however, without adverting to it, stayed 90% of the disputed amount i.e. Rs. 20,98,728/- out of the total disputed amount of Rs. 23,31,920/- and directed the deposit of 10% of the amount. Aggrieved against the said, the present tax revision has been filed. The counsel for the revisionist arg .....

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..... o. 100 of 2020 (M/s Kone Elevator India Private Ltd. vs. Commissioner of Commercial Tax U.P. Lucknow). In the said two judgements cited by learned counsel for the revisionist, the question of law was not framed or decided. Thus, I am not impressed by the said judgements. Reverting to the present case, a perusal of the said orders impugned in the revision, make it clear that the appellate court as .....

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..... ahalakshmi Rollar Flour Mills, New Anaj Mandi, Chilkana Road, Saharanpur vs. Deputy Commissioner, Commercial Tax, Khand-06, Saharanpur), as expeditiously as possible, preferably within a period of four months from the date of production of copy of this order without insisting on any pre-deposit. The question is decided in favour of the assessee and against the Department.
Case laws, Decisions .....

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