Interim stay on notification benefit refused where the record showed no sufficient ground to disturb the assessee's exemption entitlement.

Revenue's request for stay of an order granting an assessee the benefit of Notification No. 12/2001 was rejected because the record did not disclose any sufficient ground for interference at the interim stage. The assessee, engaged in hotel business, had already secured the notification benefit on the basis of evidence considered by the Commissioner, and that entitlement was left undisturbed. The operative principle is that stay of an order granting exemption or notification benefit will not be granted where the existing material does not justify interference.

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Issues: Whether the Revenue was entitled to stay of operation of the order granting the benefit of Notification No. 12/2001 dated 20-12-01 to the assessee.

Analysis: The record indicated that the assessee was in the hotel business and the Commissioner had granted the benefit after considering the evidence on record. No ground was shown to justify interference with the impugned order at the stay stage.

Conclusion: The request for stay was rejected and the assessee's entitlement to the notification benefit was left undisturbed.

Final Conclusion: The interim challenge failed, and the impugned order continued to operate in favour of the assessee.

Ratio Decidendi: A stay of an order granting exemption or notification benefit will not be granted where the existing record does not disclose a sufficient ground for interference.

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