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    <title>2021 (9) TMI 722 - MADRAS HIGH COURT</title>
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    <description>The Tribunal dismissed the Revenue&#039;s stay petition, finding no prima facie case. However, the Division Bench granted an interim stay, considering the balance of convenience and potential irreparable harm to the Revenue. The stay was deemed necessary to prevent undue hardship and protect the Revenue&#039;s interest until the appeal&#039;s final disposal. The Court set aside the Tribunal&#039;s order, emphasizing the need to expedite the appeal and decide it on its merits in accordance with the law, highlighting the importance of safeguarding the Revenue&#039;s interest.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s stay petition, finding no prima facie case. However, the Division Bench granted an interim stay, considering the balance of convenience and potential irreparable harm to the Revenue. The stay was deemed necessary to prevent undue hardship and protect the Revenue&#039;s interest until the appeal&#039;s final disposal. The Court set aside the Tribunal&#039;s order, emphasizing the need to expedite the appeal and decide it on its merits in accordance with the law, highlighting the importance of safeguarding the Revenue&#039;s interest.</description>
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