Ultra Tech Cement Ltd vs Commissioner Of Central Tax, Bangalore ... on 22 March, 2024
11. Ld. Counsel appearing for the appellant submitted an
additional written submission wherein it is held that the judgment
of Hon'ble High Court relied by respondent in the matter of M/s
Ajni Enterprises and M/s AAR Metal Refinery (supra) are not
sustainable considering the facts and circumstances of the present
case. In the matter of M/s Ajni Enterprises, there is no such order
issued by Tribunal considering the amount deposited by the
appellant as pre-deposit as held by this Tribunal while considering
the stay petition submitted by the appellant.