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    <title>2010 (7) TMI 220 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Writ interference under Article 226 was declined against a Tribunal&#039;s interim order refusing waiver of interest and penalty beyond 25%. The High Court held that, in writ jurisdiction, it would not reappraise the merits as if hearing the appeal itself, especially where the Tribunal had found no prima facie case for stay of the disputed liability. The prior decision relied on by the petitioner was treated as factually distinguishable. No interference was called for with the interim order, and the writ petition was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78609</link>
      <description>Writ interference under Article 226 was declined against a Tribunal&#039;s interim order refusing waiver of interest and penalty beyond 25%. The High Court held that, in writ jurisdiction, it would not reappraise the merits as if hearing the appeal itself, especially where the Tribunal had found no prima facie case for stay of the disputed liability. The prior decision relied on by the petitioner was treated as factually distinguishable. No interference was called for with the interim order, and the writ petition was dismissed.</description>
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