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TMI Blog2019 (3) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... oner should deposit 20% of the demand to have the recovery proceedings stayed - As contended by petitioner, the appellate authority may have exercised its discretion but the manner of that exercise has not been spelt out in the Ext.P24 - HELD THAT:- No doubt, an interim order, especially in the nature of a stay order, does not require detailed reasoning for adjudication. At the same time, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X JUDGMENT As seen from the Exts.P1 to P8 the petitioner challenged the assessment orders for the assessment years 2008-2009 to 2014-2015. The appellate authority passed the Ext.P24 conditional order in the stay petition. Assailing the Ext.P24 the petitioner has filed this Writ Petition. 2. The learned counsel for the petitioner has strenuously contended that the Ext.P24 cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has perhaps been guided by the Department Circulars in force. 4. Heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 5. Ext.P24 order, cryptic as it is, reads as follows: xxxxxxx With respect to your above request, this is to inform you that stay of demand in your case can only be granted if you have deposited 20% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower echelons. Under these circumstances, I set aside the Ext.P24 and remand the matter to the appellate authority for fresh consideration of the stay petition. At any rate, it is left open for the appellate authority either to pass orders after hearing the petitioner or dispose of the appeal itself as per its convenience. Until the appellate authority acts in either way, the Department w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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