ANSHUL IMPEX PRIVATE LTD. Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Admit. Heard finally by consent of Shri Jaiswal, learned Senior Counsel for appellant, and Shri Deopujari, learned Government Pleader for respondents.

(2.) Challenge in this appeal is to the order dated 22/2/2018 passed by the Maharashtra Sales Tax Tribunal, Nagpur (hereinafter referred to as "the Tribunal") thereby dismissing appeal filed by appellant for not depositing 10% of the disputed tax as required under the provisions of Section 26 (6B)(c) of the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as "the Act of 2002"). The prayers in the appeal is to quash the order dated 22/2/2018 passed by the Tribunal dismissing appeal and to stay the recovery proceedings initiated by respondent Authorities. The appeal is accompanied by Civil Application No. 26/2018 for interim reliefs.

(3.) Admittedly, appeal against order passed by the Tribunal can be filed before this Court by virtue of provisions of Section 27 of the Act of 2002. The relevant provision of Section 27 of the Act of 2002 is reproduced below :