2017 (5) TMI 78

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..... t, it is to be noticed that the third proviso is harsh insofar it prejudices the assessees insofar as they being directed to satisfy the demand, even when the appeal filed by them is pending - Held that: - merely for the reason of the Tribunal having not disposed of the appeal, there can be no automatic recovery proceeded with. With respect to the petitioner's case, it is directed that the recover .....

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..... been preferred: Provided that the Appellate Tribunal may, in its discretion, give such directions as it thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed: Provided further that where the Appellate Tribunal has passed an order of stay i .....

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..... as no Chairman of the Tribunal at Thiruvananthapuram and hence the matter was not disposed of within 180 days. In any event, it is to be noticed that the third proviso is harsh insofar it prejudices the assessees insofar as they being directed to satisfy the demand, even when the appeal filed by them is pending; in which appeal, on a prima faice consideration the Tribunal also had passed direction .....

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