Skm Enterprises Pvt. Ltd. v. The State Of Maharashtra And 2 ORS

suresh 5-MVXA-56.2016.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION MAHARASHTRA VALUE ADDED TAX APPEAL NO.56 OF 2016 In Rectification Application No.113 of 2015 in VAT Appeal No.992 of 2015 SKM Enterprises Pvt. Ltd.

.... Appellant Vs.

The State of Maharashtra & Ors.

.... Respondents Mr. Chandrakant B. Thakar for the Appellant.

Ms Jyoti Chavan, AGP, for Respondent Nos.1 to 3. CORAM: S.C. DHARMADHIKARI & B.P. COLABAWALLA, JJ.

DATE : OCTOBER 18, 2016 P.C:

1.

Having heard Mr. Thakar at some length, we do not think that an appeal challenging the order of partpayment/condition imposed in that regard by the Tribunal raises any substantial question of law. In the facts and circumstances of this case, on a prima facie and tentative view, the part-

suresh 5-MVXA-56.2016.doc payment has been determined. We do not think that the condition imposed non-suits the appellant or takes away prejudicially its right of appeal. At best, the Tribunal has balanced the rights and equities. Such an exercise does not raise, in the facts and circumstances of this case, any substantial question of law. The appeal is, therefore, dismissed. 2.

Time to comply with the Tribunal's order is extended by six weeks.

(B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)