2005 (8) TMI 697

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.... (1) WE have heard the learned counsel for the petitioner and the learned Special Standing Counsel appearing for the Department. We have made a critical assessment of the impugned order dated 08.07.2005 passed by the Additional Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes wherein the petitioner's stay application pending appeal has been rejected. We are constrained ....

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....ordance with the well -known principles of law. The facts in each case may be different and they are required to be taken into consideration even at the threshold. In the instant case, we find that the appellate authority did not properly appreciate the grounds raised in the appeal as well as the stay petition. No doubt, as pointed out by the learned Special Standing Counsel, the appellate authori....