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TMI Blog2019 (2) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... the stay application and then the appeal. 3. It has been submitted by the learned counsel for the petitioner that in an identical matter this Court has allowed the Writ Petition. The order passed in Writ Petition No. 4275 (M/S) of 2019 (M/S Otis Elevators Company (India) Ltd. through Auth, Signatory vs. State of U.P. through principal secretary (Tax and Registration) & another) is being quoted in its entirety:- "Heard Shri Rahul Agarwal, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. The contention of Shri Rahul Agarwal, learned counsel for the petitioner that as the appeal of the petitioner is still pending before the Commercial Tax Tribunal and it is only the application for waiver wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 would cause undue hardship to him, though there may be no financial restrain on the appellant running in a good financial condition. It was also held that the argument that appellant is in a position to deposit or if he succeeds in appeal, he will be entitled to get the refund, are not the considerations for deciding the application. The order of the Appellate Authority considering the waiver application itself must show that it had applied its mind to the issue raised by the appellant and it has been considered in accordance with the law. It is also the submission of Shri Agarwal that the judgment rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inabove, with expedition, say, within a period of three weeks from the date a certified copy of this order is submitted. The writ petition stands allowed in the aforesaid terms." 4. This Writ Petition was decided on 14.02.2019 and a request has been made that since in an identical Second Appeal the order passed by the Commercial Tax Tribunal has been set aside by this Court, this Court should grant the benefit of the order passed in the Writ Petition filed by the petitioner decided on 14.02.2019 also to the petitioner. 5. This Court has perused the order passed by a co-ordinate Bench. It is true that the petitioner has a prima facie case on merits but it is also true that there was only one member of the Commercial Tax Tribunal deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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