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2021 (8) TMI 45 - HC - VAT and Sales TaxValidity of assessment order - application for interim stay of the disputed tax - appeal filed under Section 57 of the U.P. Value Added Tax Act, 2008 - HELD THAT:- In the facts and circumstances of the case, once a prima facie case is made out, the appellate authority must enter into the merits of the case without calling upon the assessee to discharge the entire liability of disputed tax. The revision is allowed with a direction to the first appellate authority to decide the pending appeal expeditiously and preferably within a period of two months from the date of production of a certified copy of this order.
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