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M/S Kone Elevator India Private Ltd. vs Commissioner Of Commercial Tax U.P. ... on 26 November, 2020 cites

Itc Limited vs Commissioner (Appeals), Cus. And C. Ex. on 10 December, 2003

It is well settled that while deciding the waiver application, the authority concerned has to record a finding as to whether a prima facie case is made out or not and whether the deposit would entail undue financial hardship. It is also well settled that the phrase 'prima facie case' would include even an arguable case, I am unable to understand as to why and what circumstances did the Tribunal direct the deposit of 10% of the amount after having recorded that a prima facie case was made out and the deposit would cause financial hardship to the revisionist. I have no hesitation in holding that the order dated 28.10.2020 is wholly arbitrary, illegal and contrary to the law laid down in catena of judgements in the case of ITC vs. Commissioner Appeals (MANU/UP/0515/2003:2005 (184) E.L.T. 347), followed in Honda Siel Cars vs. Commissioner of Commercial Taxes, Lucknow [2010 UFTC 1152] and KribhcoShyam Fertilizers Ltd. vs. CST (2009 UPTC 626) as well as the decision in Pennar Industries Limited v. State of Andhra Pradesh (MANU/SC/0160/2009 :2009 Vol. (39) NTN Page 126).
Allahabad High Court Cites 0 - Cited by 14 - Full Document

M/S Hamdard (Waqf) Laboratories vs State Of U.P. And Others on 23 April, 2013

The counsel for the revisionist has filed a supplementary affidavit drawing the attention of this Court to the fact that after filing of the revision and without affording reasonable time, the respondent authorities have recovered the amount by attaching the account of the revisionist. He submits that the said action of the Department is contrary to the Mandate to this Court in the case of M/s Hamdard (Waqf)Laboratories vs. State of U.P. and others, 2013 (5) ALJ 133 as well as the another Circular of the Department dated 09.09.2011, however, in view of the fact that the revision is confined to the challenge of the order passed by the Tribunal, this Court in exercise of its revisional power cannot direct any refund of the amount, which according to the counsel for the revisionist, are illegally debited from the account of the revisionist. The revisionist, if so advised, may take appropriate proceedings for refund of the said amount.
Allahabad High Court Cites 6 - Cited by 2 - T Agarwala - Full Document
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