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Revenue Can Notify Tribunal After 180 Days of Assessee's Delay to Vacate Stay Order, Protecting Appeal Rights.
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....Vacation of stay order after 180 days - after 180 days the Revenue has a right to bring to the notice of the Tribunal the conduct of the assessee in delay or avoiding the decision of appeal, so as to warrant an order of vacation of stay. If the provision is not read down in the manner mentioned above, such condition suffers from illegality rendering the right of appeal as redundant. - HC....