1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPEAL NO. 6 OF 2009 IN REFERENCE APPLICATION NO. 28 OF 2009 The Commissioner of Sales Tax, Maharashtra State, Mumbai. ....Applicant V/s. M/s. Kayani Bakery ... Respondent. ---- Mr. J.S. Saluja, for the Applicant. Mr. D.B. Avhad, for the Respondents. --- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 4th December, 2009 P.C. : 1. Heard finally at the stage of admission. 2. After having heard the learned counsel for both the parties for some time, both the learned counsel jointly stated that, without going to the merits and demerits of the impugned order the same be set aside since the impugned order was passed without giving reasons in support thereof. In the result, dispensing with the reasons in support this order, by consent of 2 parties, the impugned order is set-aside and the matter is remanded back to the Tribunal for consideration afresh by a reasoned order following the principles of natural justice on the following questions of law: “(i) Whether in the light of the provision of rectification contain in section 24 of the MVAT Act, 2002 the Maharashtra Sales Tax Tribunal, Mumbai w2as justified in holding that it’s decision to reject the prospective effect to the determination order dated 26.02.2008 of the Commissioner of Sales Tax, M.S. Mumbai in the VAT Appeal No. 06 of 2008 Dt.04.07.2008 was a mistake apparent from the record of the said order capable of being rectified within the scope of section 24 of MVAT Act, 2002 ? (ii) Whether the Maharashtra Sales Tax Tribunal, Mumbai in granting the prospective effect to the determination order dt. 26.02.2008 given by the Commissioner of Sales Tax, M.S., Mumbai, on an application made by the Respondent assessee can be said to have properly exercised the jurisdiction of rectification as determined in section 24 of the MVAT Act, 2002 ? 3. All rival contentions revolving around above questions are kept open. Application stands disposed of in terms of this order with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.) 3