TMI Blog2021 (8) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption to the extent of 50%. The order passed by the first appellate authority was further questioned before the Tribunal by means of an appeal filed under Section 57 of the U.P. Value Added Tax Act, 2008. An application for interim stay of the order passed by the first appellate authority was filed praying for 100% exemption, partial relief whereof was granted by the first appellate authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that right to appeal is a statutory right and the same cannot be curtailed merely on the conditions of deposit which may otherwise be harsh as is the case at hand. According to him, the imposition of tax liability on the food grains/pulses is impermissible in the eye of law with the enforcement of Goods and Sales Tax Act w.e.f. 1.7.2017 by reversing the tax liability on the closing stock. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y must enter into the merits of the case without calling upon the assessee to discharge the entire liability of disputed tax. Accordingly, 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. The demand of the disputed tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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