2019 (4) TMI 1324

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..... AT:- The legislature has been conscious while conferring a right in the assessee to pray for interim relief pending statutory appeal questioning an order of assessment, interest or a penalty and even though a discretion is vested in the Appellate Authority and the Revisional Authority to set up such terms and conditions as deem proper while considering application for stay of tax and interest but .....

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..... in in abeyance and which amount of penalty so imposed would be governed by the final outcome of the appeal pending before the Appellate Authority - petition allowed. - Civil Writ Jurisdiction Case No. 6124 of 2019 - - - Dated:- 28-3-2019 - Mr. Justice Jyoti Saran And Mr. Justice Arvind Srivastava For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Adv., Mr. Atal Bihari Pan .....

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..... n before the Appellate Authority i.e. the Joint Commissioner, Commercial Taxes (Appeal), Central Division, Patna. For the moment we would not enter into the merits of the contest as to whether the petitioner is liable to pay any penalty because the matter is pending before the Appellate Authority but we definitely do find merit in the contention of the petitioner as regarding the co .....

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..... in respect of similar interim prayer for staying penalty recovery proceedings. In other words, the legislature has been conscious while conferring a right in the assessee to pray for interim relief pending statutory appeal questioning an order of assessment, interest or a penalty and even though a discretion is vested in the Appellate Authority and the Revisional Authority to set u .....

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..... without coercing him for pre-deposit of the amount as found in the order impugned for the purpose of grant of interim stay and which order of penalty shall remain in abeyance and which amount of penalty so imposed would be governed by the final outcome of the appeal pending before the Appellate Authority. Since it is stated at the Bar that the appeal is already fixed for 12.06.2019 .....

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