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2015 (2) TMI 209 - GUJARAT HIGH COURTWaiver of pre-deposit - whether could be passed by respondent no.2 without recording any reasons or not? - stay application has been initially granted on the condition to furnish the bank guarantee, but subsequently, as the bank guarantee was not furnished, the application is dismissed - Typographical error for claiming the benefit under section 10A, though wrongly typed as 10B - Held that:- The perusal of the order dated 28.07.2014 as well as order dated 25.08.2014 shows that when the application for stay came to be decided for the first time, vide order dated 28.07.2014, the reasons are not mentioned for prima facie consideration of the merit or even on the aspect of balance of convenience. Nothing is recorded in the order as to why the ground of bank guarantee for grant of stay is taken into consideration. In our considered view, the order can be said to be nonspeaking order since no reasons are mentioned. When the matter is to be considered for grant of stay against any demand made of tax, it may be required for the authority to prima facie consider the merits and balance of convenience and also irreparable injury. None has been examined nor considered. In any event, as the appeal is pending, we leave it at that. Suffice it to observe that when the application is to be considered and decided, it would be required for the concerned authority to record the reasons and then to reach to the ultimate conclusion as to whether the stay should be granted or not and if yes on what condition. In absence of any reasons, the order cannot be sustained. The impugned order dated 28.07.2014 (AnnexureC) and the subsequent order dated 25.08.2014 (AnnexureD) based on the earlier order, are quashed and set aside with the further direction that the stay application shall stand restored to the CIT (Administration) and the stay application shall be considered on merits and appropriate decision after recording the reasons shall be passed. Petition allowed.
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