2016 (6) TMI 1191

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...., A.G.P., for the Respondents. ORDER We have heard Mr. Thakar, learned advocate appearing for the Appellant, and Mr. Sharma, learned A.G.P., appearing for the Respondents. 2. We have perused the impugned order passed by the Maharashtra Sales Tax Tribunal, Mumbai, on 17th August 2015 in VAT Appeal Nos.918 and 919 of 2014. 3. Having perused this order, we find that both the Appeals deserve to be....

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....6. We have seen the Chart and which was referred by the Tribunal extensively. As against the tax amount payable of Rs. 42,87,364/-, the Tribunal has added up not only the interest but commensurate penalty and determined the amount payable as Rs. 1,11,87,731/-. We would have appreciated had the Tribunal bothered to consider the basic tax liability. If the Tribunal has taken the basic tax liability ....

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.... down to appropriate and reasonable sum, we do not see any justification for the Tribunal to then go into the merits and express such opinion as would influence the outcome of the Appeal. The Tribunal could have imposed a reasonable condition or a right of appeal ought to be preserved and not rendered illusory by an arbitrary and excessive direction. It would mean that the Appellant, if not comply....