2009 (7) TMI 1163

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....ms as set out in exhibit "K" to the petition. The learned counsel for the petitioner draws our attention to form No. 311 under the Maharashtra Value Added Tax Act, 2002 (VAT Act) which is an application for grant of stay and form No. 312 under rule 33 which is described as "Admission memo-cum-stay order under section 26 of the Maharashtra Value Added Tax Act, 2002". It is pointed that the stay is invariably in terms of form No. 312 and no reasons are given for granting stay or rejecting application for stay. In our opinion, form No. 311 can only be described as a pro forma of the manner in which the application has to be moved by the party. Along with the form it is always open and the party must give justification in support of the a....

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....ers under the provisions of the VAT Act. Rule 312 will have to be so suitably read. We, therefore, direct all authorities exercising quasi-judicial functions under the VAT Act, that when an application for stay is moved, to give reasons as would any other quasi-judicial Tribunal entrusted with judicial functions. While passing an interim order, the Commissioner of Appeals/ Tribunal shall bear in mind whether the party has made out a prima facie case. See Indu Nissan OXO Chemicals Industries Ltd. v. Union of India [2008] 221 ELT 7 (SC) where the Supreme Court observed as under: "It is true that on merely establishing a prima facie case, interim order of protection should not be passed. But if on a cursory glance it appears that the dem....