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2019 (6) TMI 119 - HC - VAT and Sales TaxConditional stay of the disputed amount of tax during pendency of first appeal before the first appellate authority - claim of the applicant is that the applicant is not at all liable to pay any amount in view of overriding provisions of Insolvency & Bankruptcy Code, 2016 - HELD THAT:- An appeal has been filed before the Commercial Tax Tribunal, Bench Ghaziabad under Section 57(4) of the Act. The Tribunal vide impugned order dated 14.05.2019 has allowed the appeal in part by directing the applicant to deposit 20% of the disputed amount within a period of 30 days. Since pure legal issue is involved which is to be considered by the first appellate authority in the pending appeal and admittedly a prima facie case on merit is established by the applicant and further both the appellate authority have not applied their mind to consider the issue raised by the applicant, the orders dated 25.04.2014 and 14.05.2019 are liable to be set aside. Revision allowed.
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