2021 (2) TMI 149

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....Appellant. None for the Respondent. ORAL JUDGMENT (Per: Nitin Jamdar, J.) Heard the learned Counsel for the Appellant. 2. Notice for final disposal has been issued on 22 February 2018. Though the Respondent is served none appears. 3. The appeal is admitted and taken up for final hearing forthwith. 4. The learned Counsel for the Appellant has pressed the following question of law ....

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....contended before the Tribunal that it had made purchases from one M/s.Vidarbha Bottlers Pvt. Ltd., which filed it's return, shown the sales to the dealers and accepted the liability to pay the tax. The learned Counsel submitted that on this ground a complete stay of the order impugned before the Tribunal was sought. The learned Counsel submits that the exercise of discretion by the Tribunal of dir....

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....the order dated 7 March 2017 passed in VAT Second Appeal Nos.43 to 46 of 2017 before the Tribunal when the impugned order in the present appeal was passed. Therefore, the Tribunal had no occasion to consider its earlier use of discretion in the alleged identical set of facts. The appropriate course of action would be set aside the impugned order passed by the Tribunal, restore the appeal filed by ....