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2019 (6) TMI 480 - KARNATAKA HIGH COURTStay petition - directing the petitioner to pay 20% of the outstanding demand - HELD THAT:- It is necessary to direct the respondent No.3 to consider the stay application filed by the petitioner on 15/16.5.2018 and take a decision in the matter considering the genuine hardship that would be caused to the petitioner in case the petitioner is directed to pay 20% of the disputed demand placing reliance on Instruction No.4(B)(b) of the Circular dated 29.2.2016. Assessment order being unreasonably high-pitched and the matter is heard by the appellate authority, the assessee is required to be protected from coercive action, if any, to be initiated by the Department until a decision is taken by the appellate authority. Under these circumstances the respondent No.3 is directed to consider the stay application filed by the petitioner on 15/16.5.2018 and take a decision in the matter in an expedite manner keeping in mind the observations made hereinabove.
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