2016 (8) TMI 1369 - HC - VAT and Sales Tax

Dismissal of Writ Petition Challenging Tribunal Order | Extension Granted for Compliance

The Bombay HC dismissed the writ petition challenging a tribunal order, finding it reasoned and non-arbitrary. An extension of four weeks was granted for ... Maintainability of petition - it was alleged that the impugned order is un-reasoned - Held that:- The order reflects application of mind by the tribunal for the simple reason that when tax was deducted at source by the JNPT, the quantum fixed as part payment by the first appellate authority was reduced. Such a reasonable and non-arbitrary approach cannot be termed as illegal simply because in two other matters the tribunal did not impose any condition. Once this discretionary exercise cannot be faulted, then, the writ petition is not maintainable. Extension of time - non-suiting the petitioner/appellant - Held that:- Four weeks' time from today is granted. The Bombay High Court dismissed the writ petition challenging a tribunal order on a stay application. The court found the tribunal's order reasoned and reflecting a non-arbitrary approach. An extension of four weeks was granted for the petitioner to comply with depositing moneys before the tribunal proceeds to decide the appeals on merits.