2020 (5) TMI 493

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....the Assessment Year 2014-15 (Central), an assessment was made, after a survey, on 23.6.2018. Thereafter a First Appeal was filed under section 55 of the U.P. Value Added Tax Act which was decided on 2.4.2019. Not satisfied with the order of the First Appellate Court, the applicant filed an Appeal before the Commercial Tax Tribunal under section 57 of the Act. Along with the Appeal, the applicant ....

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....pplication after considering the prima facie merits of a case along with the hardship of the Applicant? II. Whether the order of the Tribunal can be sustained in the light of the parameters laid down by the Supreme Court in (2009) 3 SCC 177, Pennar Industries Ltd. vs. State of Andhra Pradesh and others; (2006) 13 SCC 347, Benara Valves Ltd. and others vs. Commissioner of Central Excise and anoth....

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....sound. Having heard learned counsel for the applicant, the learned Standing Counsel and after having gone through the order, this Court is of the view that simply depositing 1/3rd of the mandatory deposit would not mean that the applicant was economically sound. Further the fact that the prima-facie case was not looked into by the Tribunal also can be seen from the order itself. The contention of....