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2013 (3) TMI 359 - HC - VAT and Sales TaxApplication for interim relief rejected - By order Commercial Tax Tribunal, granted the interim stay only to the extent of 80% tax directing the appellant to deposit 20% tax/penalty during the pendency of first appeal filed before the first appellate authority - Held that:- As decided in M/s Pennar Industries Ltd. vs. State of A.P. and others [2009 (2) TMI 457 - SUPREME COURT OF INDIA] the stay application should not be disposed of in a routine manner unmindful of the consequences. As in the present case authorities have not indicated its mind so far as the existence of the prima facie case on merits on appeal as well as the financial condition which are to be considered by appellate authority/tribunal while passing the impugned orders on an application for stay pending in the first appeal. The said mandatory condition is to be taken into consideration while disposing of an application for interim relief moved by the assessee by the appellate authority as well as tribunal during the pendency of appeal. Thus the present revision is disposed of with a direction to the first appellate authority to decide the appeal filed by the assessee expeditiously say within a period of two months from the date of receiving a certified copy of this order till then no coercive measure shall be taken against the assessee in the matter in question.
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