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TMI Blog2023 (5) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate. For the Respondent : Shri Rajesh Kumar, [CIT] - D. R. ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 12.04.2023 passed by the Joint Commissioner of State Tax (Appeal), T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Sunil Mishra, learned Standing Counsel vehemently contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after lapse of three months from the date of communication of order impugned therewith. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today.
9. I.A. stands disposed of.
10. List this matter along with W.P.(C) No. 6684 of 2023 on the date fixed therein. X X X X Extracts X X X X X X X X Extracts X X X X
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