JUDGMENT :

G.S. KULKARNI, J.

1. This petition under Articles 226 and 227 of the Constitution of India challenges an order dated 30 September, 2019 passed by the Maharashtra Sales Tax Tribunal at Mumbai (for short, “the tribunal”) on a stay application filed by the petitioner praying for stay of the order dated 27 March, 2018 passed by the Deputy Commissioner of Sales Tax (Appeals) IV, Mumbai (the ‘first appellate authority’). By the impugned order, while admitting the petitioner’s second appeal, the petitioner’s stay application has been partly allowed, whereby although stay is granted to the petitioner on the tax as demanded, stay has been refused on the order qua the interest amount of Rs. 3,60,932/-, as demanded under Section 30(2) of the Maharashtra Value Added Tax Act, 2002 (for short, the “Act”), forming part of the order as appealed.

2. The assessment in question is for the period 2012-13. The Assistant Commissioner, Sales Tax passed an assessment order inter alia holding that the petitioner is liable to pay tax of Rs.34,85,603/-and interest under Section 30(2) and 30(3) of the Act, quantified at Rs.3,60,932/- and Rs.20,38,268/- respectively. Further, penalty under Section 29(3