Court sets aside Tribunal's deposit order, cites inconsistent discretion, directs reconsideration, allows appeal, remands for review.

The Court set aside the Tribunal's order requiring a deposit for stay, citing concerns over inconsistent discretion. The Court directed the Appellant to provide the relevant order for reconsideration. The decision did not establish factual similarity with cited cases, allowing the Tribunal to assess distinctions. The appeal was allowed, the order quashed, and the case remanded for review. The interim order was to continue until the Tribunal's new decision, with no costs awarded.

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Issues:
1. Question of law regarding the discretion used by the Tribunal in placing a condition of deposit for the grant of stay.
2. Appeal against the order passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal No.593 of 2017.

Analysis:
1. The Appellant challenged the order directing the deposit of a specific amount for stay granted by the Tribunal. The Appellant argued that the Tribunal's discretion was arbitrary as in similar cases, complete stay was granted without any deposit. The Court noted that the Tribunal's discretion is generally not interfered with, but the differing use of discretion in identical cases raised concerns. The Court observed that the Tribunal did not have the opportunity to consider its earlier decision due to the Appellant not presenting the relevant order. Consequently, the Court set aside the impugned order, restored the appeal, and directed the Appellant to provide the necessary order for fresh consideration.

2. The Court clarified that its decision did not conclusively establish the similarity of facts between the present case and previous cases cited by the Appellant. It allowed the Tribunal to assess any distinguishing features. The Court allowed the appeal, quashed the impugned order, and returned the case to the Maharashtra Sales Tax Tribunal for reconsideration. The interim order was to remain in effect until the Tribunal's fresh decision. No costs were awarded in this matter.

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