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Judgment
Rajan Roy, J.—Heard learned counsel for the parties.
The following questions of law arise for consideration:-
"Whether the Tribunal was justified in not granting complete stay to the applicant company without considering the prima facie merits of the case which is in teeth of the law laid down by this Hon''ble Court in the case of ITC Limited (supra) and Tata Motors(Supra)?"
It is indeed surprising that in spite of judgment of this Court dated 11.07.2016 rendered in TTR No. 65 of 2016 (M/s Tata Motors Ltd. v. Commissioner Commercial-tax U.P. Lucknow) yet again a cryptic order has been passed by the Commercial Trade Tax Tribunal Bench no.2, Lucknow in total dis-regard of the said judgment even though, a copy of the said judgment was sent to the Chairman, Trade-tax Tribunal for its circulation amongst the members. It is regrettable.
On a perusal of the order of the first Appellate Court the Court finds that it is also a cryptic order not in consonance with the law declared in the aforesaid case, therefore, in these circumstances, instead of remanding the matter back to the Tribunal the matter is remanded back to the First Appellate Authority for considering the interim relief matter afresh in the light of the judgment in Tata Motors case (supra). It shall be open for the First Appellate Authority to decide the appeal itself expeditiously.
It is made clear that this Court has not adjudicated the merits of the claim for interim relief but has only considered the failure to adhere to settled parameters in this regard and it is for the First Appellate Authority to consider the merits.
Let a copy of this order be sent to the Chairman, Commercial Trade-tax Tribunal for ensuring compliance of the judgment aforesaid. This order be brought to the notice of the member of the Tribunal who has passed the impugned order.
The revision is disposed of in the aforesaid terms.