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2013 (7) TMI 462 - ALLAHABAD HIGH COURTValidity of stay proceedings - Additional Commissioner stayed 70% of the disputed tax, till disposal of the appeal - Tribunal confirmed Commissioner's order - Held that:- During the pendency of the statutory appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the applicant. Further, the appellate authority is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory - Order passed by the Tribunal is modified to the extent that disputed tax raised by the Assessing Authority shall remain stayed till disposal of the first appeal - Decided in favour of Assessee.
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