TMI Blog2013 (6) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed by the assessing authority - present petition is disposed of with a direction to the FAA to decide the appeal filed by the assessee expeditiously within a period of two months from the date of receiving a certified copy of this order. - Misc. Single No.- 3711 of 2013 - - - Dated:- 31-5-2013 - Anil Kumar,JJ. For the Petitioner : Asit Srivastava For the Respondent :- C.S.C. ORDER Heard Sri Asit Srivastava, learned counsel for the petitioner, learned State Counsel and perused the record. With the consent of learned counsel for the parties, the present writ petition is being disposed of at the admission stage. In the present case, against the assessment order dated 28.6.2012 for the assessment year 2008-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt should not grant interim relief/stay of the recovery merely by asking of a party. It has to maintain a balance between the rights of an individual and the State so far as the recovery of sovereign dues is concerned. While considering the application for stay/waiver of a pre-deposit, as required under the law, the Court must apply its mind as to whether the appellant has a strong prima facie case on merit. In case it is covered by the Judgment of a Court/Tribunal binding upon the Appellate Authority, it should apply its mind as to whether in view of the said judgment, the appellant is likely to succeed on merit. If an appellant having strong prima facie case, is asked to deposit the amount of assessment so made or penalty so levied, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be established that it has been manufactured and it is marketable and to prove that it is marketable, the burden is on the Revenue and not on the manufacture." In Kribhco Shyam Fertilizers Ltd. Vs. The Commissioner of Commercial Taxes, Lucknow 2009 NTN (Vol. 40) - 67 this Court while dealing with the prima facie merits of the case under U.P. Tax on Entry of Goods in the Local Area Act, 2007 where the Tribunal had granted interim stay only to the extent of 80% of disputed tax, granted full stay as there was clear evidence to establish that disputed tax was not to be charged or paid. In the said case the Tribunal had granted stay to the extent of 80% and the balance of 20% was stayed by this Court with the direction for early dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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