2014 (8) TMI 503

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....eferred Ext.P2 appeal and stay petition before the 3rd respondent. Ext.P3 is the order passed by the 3rd respondent in the said stay application. Petitioner challenges Ext.P3 conditional order of stay that directs him to pay 30% of the dues as a condition for the stay. 2. On a perusal of the stay order, it is seen that while the Appellate Authority admits that there is a prima facie case establis....

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....n of the appeal. No doubt, this would require the adjudicating authority to look into the merits of the matter for the purposes of deciding the extent of waiver from payment that he can grant to an assessee while deciding the conditions for the grant of stay. This, however is a legal requirement that must be read into the exercise of the statutory discretion by the said authority. 3. The requirem....

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....bt it could be argued that the imposition of a duty to provide reasons for every decision might lead to stifling or unduly burdening the administration but this is an aspect that has to be weighed against the rights of the person affected. In taxation matters where the Constitution of India itself gives ample indication that the rights of a citizen against arbitrary taxation are zealously guarded,....