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2018 (7) TMI 1889 - HC - VAT and Sales TaxGrant of stay on collection of the disputed tax amount - Held that:- The revisionary authority, at best, could have only considered the prima facie case made out by the assessee for seeking stay of payment of the disputed tax and could not have made observations on the merits of the matter. Such observations would invariably have a prejudicial effect upon the appellate authority who is subordinate in rank to the revisionary authority. We are therefore of the opinion that the impugned order suffers on counts more than one. When the petitioner concern already paid 12.5% of the disputed tax amount for the purpose of maintaining an appeal as required by law, it would be wholly unjust for the tax authorities to demand the balance of the disputed tax amount notwithstanding the pendency of the appeal. Petition allowed - decided in favor of petitioner.
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