Supreme Court · 2009 INSC 416 · Decided 27 March 2009
Ravi Gupta v. Commissioner Sales Tax, Delhi and ANR.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 416 · [2009] 5 S.C.R. 110
- Case number
- CIVIL APPEAL No. 1965/2009
- Decided
- 27 March 2009
- Bench
- ARIJIT PASAYAT, A.K. GANGULY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Delhi Sales Tax Act, 1975- s. 43 (5)- Nature and scope c of - Demand of tax under the Act and Central Sales Tax Act on account of failure to produce declaration forms - Appeal - before Appellate Tribunal - Dismissed as not entertainable as neither the documents were furnished Held: Order in terms of s. 43(5) is essentially an order D of stay - While granting stay, though discretion is available, the same has to be exercised judiciously - On facts, since t the assessee deposited the amount as directed by Supreme Court at admission stage, direction to Tribunal to hear
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