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2015 (9) TMI 44 - HC - VAT and Sales TaxStay of Payment of Tax – Revisionist preferred first appeal and also filed application seeking stay of payment of disputed tax in its entirety – Appellate authority disposed of stay application by permitting assessee to deposit only 50 per cent of disputed tax however, Tribunal modified first appellate authority’s order and stayed 75 per cent of disputed tax – Whether revisionist was entitled for complete stay of deposit amount – Held that:- Tribunal neither considered prima facie merits of revisionist case nor has taken into account financial distress of revisionist in payment of disputed tax amount and other relevant factors – Therefore, order of Tribunal is unreasoned and appears to have been passed in routine and casual manner – Impugned order of Tribunal cannot be sustained and is set aside – Matter remanded for afresh consideration , on merits in accordance with law – Decided in favour of Revisionist.
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