Tax Demand Not Mentioned in Notice; Appeal Dismissed, New Stay Application Allowed if Demand Issued Later.

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....Lack of mention regarding tax demand in the show cause notice - Apparent discrepancy in treatment of refund claim and tax demand. - Scope for granting interim order on the writ petition - The Court observed that there was no error in the order passed by the learned Single Bench, which refused to grant interim relief on the writ petition. As of the date of the appeal, no demand notice had been issued to the appellant by the concerned authority. Therefore, the appeal was disposed of with the liberty granted to the appellant to file a fresh stay application before the learned Single Bench once a demand notice is issued.....