MANISH TECHNO WORKS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These appeals challenge the order passed by the Maharashtra Sales Tax Tribunal on applications seeking waiver of the condition of pre-deposit and stay of the recovery pending the disposal of a statutory appeal. As a short point is involved in all these appeal, with consent of both sides we dispose them of finally.

(2.) The question of law and which is termed as substantial is that the Tribunal erred in passing a blanket order fixing part-payment without adverting to the individual facts and the complaint that the assessment has been finalised ex parte so also in breach of the principles of natural justice.

(3.) We, therefore, frame the following questions of law in all these appeals :