TaxTMI 
TaxTMI 
2016 (6) TMI 907
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....ndent out of the orders passed by the Tribunal are released. In such order, after noticing, that the department was unable to produce any order granting stay against the refund by the Supreme Court, the Tribunal passed following order: "(4) Considering the rival submissions and the facts of the case we are of the view that the Department cannot take lightly the orders passed by this Tribunal from time to time. It appears that the Department could not make the payment of refund because of the filing and/or pending the matters before the Hon'ble Supreme Court, however, the Department could have certainly made the payment of cost awarded. Considering the fact that whenever the matter is fixed before this Tribunal, the applicant has to rem....
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....ounsel the Court made the following order: Issue notice on application for condonation of delay and on special leave petitions as also on prayer for interim relief." 3. We notice that the present respondent has filed Special Civil Application No. 6943 of 2016 concerning this very issue of refund, in which, the petitioner has challenged an order dated 26.10.2015 passed by the Commercial Tax Officer, in which, he has provided that since the department is in the process of filing appeal before the Supreme Court, for the present, the refund shall not be released. In this petition, the petitioner has produced an order dated 01.02.2016 passed by the Tribunal in this very miscellaneous proceedings which order reads as under: "ORDER Per: Hon&....
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....ght to the notice of the Tribunal as far back as on 01.02.2016. Despite which, the Tribunal proceeded to take further coercive action against the department for release of the refund. In the operative portion of the impugned order dated 01.03.2016, the Tribunal directed the department to release the refund with cost within 30 days or, in the alternative, to obtain order from the Supreme Court failing which, the Commissioner of Commercial Tax would remain present before the Tribunal to explain why contempt proceedings should not be initiated. 5. In our opinion, the orders passed by the Tribunal suffer from serious impropriety. The highest court of law has not only decided to take cognizance of the appeal of the department but also indicated....