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of <h1>High Court sets aside Tribunal order in waiver-cum-stay application, emphasizes case merit & petitioner's financial condition</h1> <h3>Tata Coffee Ltd. Versus Commissioner of Trade Tax</h3> The High Court of Allahabad allowed the petition, setting aside the Tribunal's order in a waiver-cum-stay application. The Court emphasized that the ... - Issues Involved: The Tribunal's consideration of financial stringency without assessing the merit of the case in a waiver-cum-stay application.Summary:The High Court of Allahabad, in the case before it, noted that the Tribunal had only focused on the financial stringency aspect and had not evaluated the merit of the case. Referring to a previous judgment, the Court emphasized that in waiver-cum-stay applications, the Tribunal must examine both the prima facie merit of the case and the financial condition of the petitioner. The respondent argued that the petitioner had not raised any financial stringency issues or provided evidence in this regard. After hearing both parties, the Court concluded that the petition should be allowed. The Court set aside the Tribunal's order and remanded the matter back to the Tribunal with a direction to reconsider the waiver-cum-stay application, taking into account both the merit of the case and the financial aspects.
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