TMI Blog2018 (8) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, there ought to be a specific reason mentioned why the appellant should meet the pre-condition of depositing any part of the disputed tax - matter remanded to the appellate authority for its consideration of the stay petition, afresh - appeal allowed by way of remand. - W.P. (C) No. 25029 of 2018 - - - Dated:- 3-8-2018 - MR. DAMA SESHADRI NAIDU, J. For The Petitioner : Advs. Sri. S. Ani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20% of the balance tax due and furnishing security for the remaining amount. Assailing the Ext.P5, the petitioner has filed this Writ Petition. 3. Shri S.Anil Kumar, the petitioner's counsel submits that the appellate authority has in fact recorded a specific finding that the petitioner has raised a prima facie case for grant of stay. According to him, there ought not to have a mechanical i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se a substantial question on merits. 6. Heard the petitioner's counsel as also the Government Pleader. 7. Under similar circumstances, a learned Single Judge of this Court, through judgment, dated 11.01.2017, in Melvin Enterprises v. Assistant Commissioner(Assmt.), has elaborated on the issue. The learned Single Judge, in fact, has examined Section 55(4) of the Act and has concluded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f disputed amount of tax along with collected tax. The first appellate authorities then cannot go beyond the 20% as indicated in the proviso. The consideration as noticed herein above, assumes a different colour insofar as the appellate authorities would have to consider the issue and the merits of the matter, prima facie to decide upon whether any further reduction has to be granted from the 20% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing by Melvin Enterprice's ratio. 9. Under these circumstances, I set aside the Ext.P5 and remand the matter to the appellate authority for its consideration of the stay petition, afresh. The Writ Petition stands disposed of. I may further observe that until the appellate authority decides on the stay petition, the respondent authorities will defer coercive steps. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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