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2013 (4) TMI 99 - ALLAHABAD HIGH COURTRevision application - Tribunal has increased the stay order to the extent of 80% as against 50% allowed earlier still not satisfied the assessee has preferred this revision - Held that:- It has been settled by various decisions that while considering the stay application, the authorities should deal with the prima facie merit of the case and in case the chances of success are more the interim protection be accorded accordingly. In the present case the tribunal has not dealt with the case on merits at all in granting interim protection and the same has been granted simply for the reason that the Presiding Officers are not available. Thus the revision only involves application of the settled law and no question of law but as the settled principles applicable for grant of interim protection have not been adhered in the interest of justice, the revision is being disposed of with the direction to the FAA to reconsider the matter within a period of one month from the date of production of certified copy of this order. For a period of six weeks or till final assessment order is passed or the interim stay application is considered by the FAA whichever is earlier no coercive measure shall be taken to recover the disputed amount of tax from the assessee.
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