2018 (10) TMI 248

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.... Petitioner : Mr.R.Sivaraman For the Respondents : Mr.A.P.Srinivas standing counsel ORDER This writ petition is filed challenging the order of the first respondent dated 06.09.2018, vacating the stay already granted on 07.08.2018 with further direction to pay 20% of the disputed demand and by granting stay for the rest of the demand till the disposal of the first appeal. 2. The petitio....

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....2018 at 3.30 p.m. and further by indicating that in case of failure of the appellant to appear/attend on the said date, the stay will automatically stand vacated. Thereafter, the present impugned order is passed on 06.09.2018 on the reason that the authorized representative of the Assessee appeared on 06.09.2018 and only sought time to present the case. In other words, it is case of the first resp....

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....te and therefore, the first respondent was left with no other option, except to modify the earlier order of stay dated 07.08.2018, with a fresh condition to pay 20% of the disputed demand, pending disposal of the appeal. 4. Mr.R.Sivaraman, learned counsel for the petitioner, after reiterating the stand taken by the petitioner in the affidavit filed in support of the writ petition as stated supr....

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....ssed on 07.08.2018, granting 100% stay, however, subject to the condition that the Assessee should appear on 06.09.2018 at 3.30 p.m. for taking up the appeal for early hearing on out of turn basis. Now, with regard to the factum of readiness of the Assessee to go head with the appeal on 06.09.2018, there are two versions, contradicting each other as stated supra. I do not think that it is required....