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TMI Blog2022 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... T PETITION No.209 OF 2022 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... as illegal, arbitrary, unconstitutional and passed in violation of principles of natural justice and in contravention of the Judgment rendered by this Court in Sri Dedeepriya Paints v. Deputy Commercial Tax Officer-I and set aside the same and further direct the Respondents not to take any coercive steps/measures against the petitioner pursuant to the proceedings in TIN No.372001185878 dated 17.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the order has also not been served on the petitioner and only when the urgent notice, dated 17.12.2021 was received, it came to its knowledge that the petitioner's prayer for stay has been rejected on 28.08.2020. Learned counsel submitted that there is absolutely no justification for rejection of the stay when the petitioner has a good case on merit and has already paid 50% of the disputed amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r almost 16 months of the order by which stay was rejected. Since the order of rejection, dated 28.08.2020 is not before the Court, this Court is unable to go into the aspect as to whether the authority has applied its mind and considered the relevant factors before declining to grant stay. However, since the petitioner has already moved before the Tribunal and has paid 50% of the demand, as also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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