2017 (11) TMI 329

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....TU) - 2, Pune Division, Pune on 22nd February 2016 in relation to periods 2006 - 2007, 2007 - 2008, 2008 - 2009, 2009 - 2010 and 2011 - 2012. An application for stay was made by the Petitioner in the statutory Appeal. By the impugned order, the Maharashtra Sales Tax Tribunal at Mumbai disposed of the application for stay subject to the Petitioner depositing an amount of equivalent to 25% of the basic tax due for each period in the instalments specified in the impugned order. 2. The submission of the learned counsel appearing for the Petitioner that several legal submissions were made in support of prayer for stay, but the Tribunal has declined to consider those submissions on merits. He relied upon a decision of this Court dated 3rd May ....

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....nal applied its mind to all the issues raised and based on which the assessment has been made. If they are debatable and arguable and therefore merit consideration, then whether the rights and equities can be balanced by some arrangement or whether a case is made out for complete waiver of the precondition should be indicated by the Tribunal. We have been impressing upon the Tribunal that its order, even at the prima facie stage, must indicate beyond noting the rival contentions, that the Tribunal appreciated what is the controversy, has grappled with it in such a way that the issues are present to its mind and which have been dealt with or decided in Appeal, either by the First Appellate Authority or by it. 3. In the present case, the s....

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....), which is followed in the case of M/s. Delta Electro (Supra) is very clear. It is true that at the stage of considering application for stay it is not necessary to record any concluded findings or to finally deal with serious issues. However, the order must reflect application of mind, on the issue whether the issues raised in the pending Appeal are debatable or arguable. Prima facie consideration of the submissions made on merits is necessary to decide, whether stay should be granted by complete waiver or whether stay should be granted on conditions. It is true that it is not necessary for Tribunal to go into all the aspects of merits of the Appeal. Surely prima facie consideration of the case is required to be made with a view to come t....