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TMI Blog2025 (1) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... TE OF MAHARASHTRA OTHERS [ 2017 (12) TMI 629 - BOMBAY HIGH COURT] . In this decision, a Division Bench of this Court was in fact considering the provisions of Section 27 of the MVAT Act, 2002 and came to the conclusion that an order granting or refusing to grant a stay on conditions, is not an appealable order under Section 27 of the MVAT Act, 2002. This decision is binding. Hence, as far as the objection to the maintainability of the Writ Petition is concerned, the same stands rejected. As far as the decision relied upon the case of RAJ KUMAR SHIVHARE VERSUS ASSTT. DIRECTOR, DIRECTORATE OF ENFORCEMENT [ 2010 (4) TMI 432 - SUPREME COURT] is concerned, the same is clearly distinguishable on facts. First of all, what the Court was considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders, and which are passed in relation to these three assessment years, the Petitioner has been asked to deposit a sum of Rs. 20 Lakhs (for the year 2016-2017); Rs. 22 Lakhs for the year 2017-2018; and Rs. 20 Lakhs (for the year 2018-2019) as a condition precedent to stay the execution and implementation of the assessment orders passed by Respondent No. 1 2. Mr. Rohan Shah, the learned senior counsel appearing on behalf of the Petitioner, submitted that in the facts of the present case, three assessment orders were passed by the Assessing Officer for the years 2016-2017; 2017-2018 and 2018-2019. These assessment orders were subjected to an Appeal along with Stay Applications before Respondent No. 2 (the First Appellate Authority). Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Legal Metrology (Packaged Commodities) Rules, 2011. It is the case of the Petitioner that even under these Rules for the product of the Petitioner, namely, Craft Beers, the aforesaid Legal Metrology Rules itself provide that the State law has to be looked at. This point has been completely missed by the Assessing Officer, and which is why a strong prima facie case is made out by the Petitioner. Coupled with this, is the hardship faced by the Petitioner as pleaded before the Tribunal (pages 542 and 543 of the Writ Petition). Mr. Shah, therefore, submitted that the direction of depositing the amounts as mentioned above as a condition for stay ought to be dispensed with and the First Appellate Authority ought to be directed to hear the First A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appealable order under Section 27 of the MVAT Act, 2002. We are bound by this decision. Hence, as far as the objection to the maintainability of the Writ Petition is concerned, the same stands rejected. 6. As far as the decision relied upon by Ms. Vyas in the case of Raj Kumar Shivhare v/s Assistant Director, Directorate of Enforcement & Anr [(2010) 4 S.C.R. 608] is concerned, we find that the same is clearly distinguishable on facts. First of all, what the Court was considering were the provisions of Foreign Exchange Management Act, 1999. Further, after going through this decision, we find that the fact situation in the case before the Hon'ble Supreme Court was completely different from the one before us. We, therefore, find that the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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