2015 (2) TMI 209

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....Jayant Patel) 1. Rule. Mr. Nitin Mehta, learned counsel appears for respondents no.1 to 3 and waives notice. With the consent of the learned advocates appearing for both the sides, the matter is finally heard. 2. The only question arise for consideration in the present matter is "Whether the order below the stay application could be passed by respondent no.2 without recording any reasons or not?....

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....tion before this Court. 4. We have heard Mr. Soparkar, learned counsel appearing for the petitioner and Mr. Nitin Mehta, learned counsel appearing for the respondents. 5. The perusal of the order dated 28.07.2014 as well as order dated 25.08.2014 shows that when the application for stay came to be decided for the first time, vide order dated 28.07.2014, the reasons are not mentioned for prima fa....

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....any demand made of tax, it may be required for the authority to prima facie consider the merits and balance of convenience and also irreparable injury. None has been examined nor considered. In any event, as the appeal is pending, we leave it at that. Suffice it to observe that when the application is to be considered and decided, it would be required for the concerned authority to record the reas....