TaxTMI 
TaxTMI 
2016 (6) TMI 949
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....ers dated 19.10.2015 as well as 2.12.2015 passed by the learned VAT Tribunal in Second Appeal Nos. 721 and 723 of 2015. The challenge to the said orders has been made on the basis of framing substantial questions of law: 2. It is the case of the appellant that the appellant is a public limited company registered under the provisions of Companies Act, 1956 and is engaged in the business of manufacturing Solar Photovoltaic Systems and Water Heating System and is engaged in providing works contracts thereof. It is the case of the appellant that the appellant company received work order for supply, installation and commissioning of 10 mv greet connected solar power plant (thin field base) from Alex Astral Power Private Ltd. in the year 2011-20....
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....sment of the appellant was also made vide assessment order dated 26.3.2015 raising a total amount of Rs. 1.34 crores (rounded off) towards tax, Rs. 68,66,525/- towards interest and Rs. 2,08,64,385/- by way of penalty, and total demand raised by the department to the extent of Rs. 4,11,94,685/- in respect of which show cause notice came to be issued against the appellant in form no. 302/309 on 21.5.2014 and in response thereto, the Assessing Officer at the relevant point of time, having found no positive response, executed and inspected at the office of the appellant at Hyderabad on 26.6.2014 and lateron the appellant was informed that from the above total, registered dealers have not shown sales in their books of accounts when returns were ....
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....arat Value Added Tax Tribunal and prayed for stay of the demand on 19.10.2015. The learned Tribunal directed the appellant to produce all material evidence on which reliance is placed to show that the delivery in transportation of the goods purchased by the appellant as well as evidence to show that the payment of such purchase made by the appellant was through either cheque or RTGS in the bank of the vendors. 5. The learned Tribunal on the basis of the said supply of material arrived at a prima facie opinion that the appellant's claim regarding ITC is not genuine and thereby directed in a common order to deposit an amount of Rs. 1.02 crores as a pre-deposit within a period of one month from the date of the order. It is against this or....
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....ive. 8. As against this, learned advocate Mr. Hardik Vora has tried to justify that looking to the conclusion arrived at by the learned Tribunal on the issue of transaction having not been genuine, it has been contended that the order passed by the learned Tribunal is in due discretion vested in it by law. 9. Having heard learned counsel for the respective parties, following conclusions emerge from the record. That the learned Tribunal while passing impugned order has required the appellant to deposit a sum of Rs. 1.02 crores. The apellant had first approached the Appellate Authority who had also dismissed the appeal on pre-deposit and not on merits. Considering such factsand other relevant aspects of the matter, we find that pre-deposit ....