2013 (7) TMI 462

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...., VAT & Sales Tax<br>Rajiv Sharma,JJ. For the Applicant : Vaibhav Pandey, Aditya Pandey For the Respondent : C.S.C. ORDER Since common questions of law and facts are involved in these revisions, they are being decided by a common order. Heard Sri S.M.K. Chaudhary, Senior Advocate, assisted by Sri Vaibhav Pandey and Aditya Pandey, Counsel for the applicant and learned Standing Counse....

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.... which, the applicant submitted his reply. The Assessing Authority has passed the order imposing huge liability of tax upon the applicant. Feeling aggrieved, applicant preferred the first appeal along with an application for interim relief before the Additional Commissioner, Grade-2 (Appeals), Commercial Tax, Lucknow. The Additional Commissioner, vide order dated 13.3.2013, stayed 70% of the dispu....

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....affidavit in support of the application for interim relief as well as the Bank account of the applicant. Further, the Tribunal in a mechanical manner dismissed the appeals in a most arbitrary and illegal manner and without proper application of mind to the facts of the case. He submits that the power of stay should be judicially exercised and the order should be passed after proper application of ....

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.... Counsel for the applicant submits that while considering the waiver cum stay, the Tribunal ought to have considered the prima facie merit of the case as well as financial condition of the applicant. During the pendency of the statutory appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the applicant. Further, the appellate authorit....