https://www.taxtmi.com/caselaws?id=186317 The High Court allowed the petitioner to deposit 25% of the penalty within four weeks, enabling the appeal to be heard by the Commissioner with a stay on the penalty's enforcement until disposal. The Court emphasized the exceptional nature of its intervention, considering the petitioner's prima facie case, arguable issues, and financial hardship. The Court did not address the other prayers, leaving them for the Appellate Authority to decide. The rule was made absolute, and the Civil Application was disposed of accordingly. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 14 Sep 2016 13:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186317 The High Court allowed the petitioner to deposit 25% of the penalty within four weeks, enabling the appeal to be heard by the Commissioner with a stay on the penalty's enforcement until disposal. The Court emphasized the exceptional nature of its intervention, considering the petitioner's prima facie case, arguable issues, and financial hardship. The Court did not address the other prayers, leaving them for the Appellate Authority to decide. The rule was made absolute, and the Civil Application was disposed of accordingly. Case-Laws Customs Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186317