2018 (11) TMI 514

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..... e demand as precondition - stay petition - Held that:- As Counsel agrees that the petitioner did deposit over 33%. In the light of the Ext.P9 departmental instructions requiring the appellant to pay 20% of the demand as precondition, reckon the Ext.P10 cannot be sustained. Accordingly, set it aside. The appellate authority will decide the petitioner's appeal on merits, expeditiously. - WP (C). No .....

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..... s contended that the petitioner has already paid over 33%, whereas the Ext.P9 Office Memorandum mandates that it will suffice if the assessee in appeal pays 20%. 3. The learned Standing Counsel also agrees that the petitioner did deposit over 33%. In the light of the Ext.P9 departmental instructions requiring the appellant to pay 20% of the demand as precondition, I reckon the Ext.P10 cannot be .....

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