Gujarat High Court
Parle Products Pvt Ltd & vs State Of Gujarat & 2 on 4 December, 2015
Author: Akil Kureshi
Bench: Akil Kureshi, Mohinder Pal
C/SCA/20023/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 20023 of 2015
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PARLE PRODUCTS PVT LTD & 1....Petitioner(s)
Versus
STATE OF GUJARAT & 2....Respondent(s)
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Appearance:
UCHIT N SHETH, ADVOCATE for the Petitioner(s) No. 1 - 2
MS VACHA DESAI, AGP for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE MOHINDER PAL
Date : 04/12/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Heard learned counsel for the petitioners and learned AGP for the respondents.
2. For the year 2010-2011, petitioners' first appeal is pending with the appellate Commissioner. Pending such appeal, petitioners have deposited 20% of the tax and given bank guarantee for the remaining 80%. On the same issue, earlier the appellate Commissioner having decided against the petitioners, second appeal is filed and pending before the Tribunal. The Tribunal has granted stay on condition of depositing further 10% over and above the 20% Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Dec 08 02:09:01 IST 2015 C/SCA/20023/2015 ORDER deposited during pendency of the appeal.
3. Under such circumstances, main prayer of the petitioners is to prevent the appellate Commissioner from deciding such appeal for the year 2010-2011. This prayer, of course, cannot be granted. The appellate Commissioner is not precluded from hearing and disposing of the appeal. However, counsel for the petitioners submitted that in one earlier case of the petitioner itself, even before the appellate order was served, bank guarantee was encashed, thereby making the attempt of the petitioners to get further stay wholly infructuous.
4. Under the circumstances, while disposing of this petition, it is observed that it would be open for the appellate Commissioner to proceed with the appeal in question. However, the bank guarantee would not be encashed at least till such appellate order is served on the petitioners and for fifteen days thereafter.
(AKIL KURESHI, J.) (MOHINDER PAL, J.) KMGThilake) Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Dec 08 02:09:01 IST 2015