2018 (10) TMI 453

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....ode, for the Petitioner. Mr. V. A. Sonpal, Special Counsel with Ms. Shruti B. Vyas, 'B' Panel, for Respondents Nos.1 to 5State. P.C: At the request of the parties, the Petition is disposed of at the stage of admission. 2. This Petition under Article 226 of the Constitution of India, challenges the order dated 2nd May, 2018 passed by the Maharashtra Sales Tax Tribunal (the Tribu....

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....sive of interest and penalty). This, by denying the benefit of 'C' form on the ground that the Registration of the buyers (person issuing the 'C' form) in Delhi was canceled and in Haryana the Tax Authorities had reported that they had not issued the 'C' form.   4. Being aggrieved by the order dated 17th January,2 017, the Petitioner preferred a First Appeal to the ....

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....Commissioner of Value Added Tax 93 VST 326, which according to the Petitioner, covers the entire dispute. It is submitted that the above decision following the decision of the Supreme Court in State of Maharashtra v/s. Suresh Trading Co., 109 ST 439, has held that once a 'C' form has been issued under the Act, in compliance with the statutory provisions then existing, it cannot be canceled....

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....may not be necessary. However, the authorities concerned must deal with the decision relied upon by the parties and give a prima facie, view with regard to the applicability of the decision to the facts of the case. Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process. The consideration ....