2021 (7) TMI 970

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....r. Nikhil Vaze, Advocate for the Petitioner. Mr. D. Pangam, Advocate General with Ms. Ankita Kamat, Additional Government Advocate for the respondent - State. ORAL JUDGMENT :- (Per M.S. Sonak,J) 1. Heard Mr. Nikhil Vaze, learned Advocate for the petitioner and Mr. D. Pangam, learned Advocate General with Ms. Ankita Kamat, learned Additional Government Advocate for the respondent - State. 2. Ru....

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....t agreed with this contention of the petitioner while making order dated 12/10/2017.   5. In appeal, however, the Tribunal, accepting the petitioner's contention that the Appellate Authority had not appreciated the petitioner's contention, particularly in the manner in which the same was raised. The Tribunal, therefore, held that the matter requires reconsideration. However, the Trib....

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....he learned Advocate General accepts that the matter can go to the Assistant Commissioner of Commercial Taxes and Appellate Authority for reconsideration of the petitioner's contention that no interest was payable in the peculiar circumstances of the case. According to us, the Tribunal, after having accepted the petitioner's case that there was no valid consideration of their main contentio....