2019 (7) TMI 131

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..... case and should show a balance of conveyance in his favour and also establish that he will be put to irreperable hardship if the demand of entire tax and penalty would not be stayed before the Tribunal. The three cardinal principles which are granted by Civil Courts while granting reliefs are equally applicable before the Quasi Judicial and Tribunal. During the pendency of this writ petition .....

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..... For the Appellant : N. Surya Senthil For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER T.S.SIVAGNANAM, J. We have heard Mr.N.Surya Senthil, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents. 2. This writ petiti .....

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..... o whether the assessee is required to pay the entire amount of demand when the appeal is pending. It is true that the assessee should establish a prima facie case and should show a balance of conveyance in his favour and also establish that he will be put to irreperable hardship if the demand of entire tax and penalty would not be stayed before the Tribunal. 4. The three cardina .....

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