https://www.taxtmi.com/caselaws?id=350678 The High Court quashed the Appellate Tribunal's order dismissing the appellant's stay application, directing reconsideration. Emphasizing the Tribunal's duty to conduct a prima facie assessment of merits, the Court set aside the order, restoring the application for fresh consideration with specific directives. The Tribunal was instructed to prioritize the reconsideration process, ensuring all contentions on merits are considered. The appeal was partly allowed with no costs, highlighting the importance of the Tribunal's thoughtful consideration in stay or waiver applications. en-us Tue, 03 Oct 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350678 The High Court quashed the Appellate Tribunal's order dismissing the appellant's stay application, directing reconsideration. Emphasizing the Tribunal's duty to conduct a prima facie assessment of merits, the Court set aside the order, restoring the application for fresh consideration with specific directives. The Tribunal was instructed to prioritize the reconsideration process, ensuring all contentions on merits are considered. The appeal was partly allowed with no costs, highlighting the importance of the Tribunal's thoughtful consideration in stay or waiver applications. Case-Laws Customs Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350678