Supreme Court of India
Ravi Gupta v. Commissioner Sales Tax, Delhi and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 nor pre-deposit made - Held: Order in terms of s. 43(5) is essentially an order 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 the
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