9911796707
TMI Blog2019 (8) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 19-8-2019 X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of the impugned judgment, in order to facilitate the appellant to avail the remedy of appeal and to move for stay before the Appellate Authority. The Appellate Authority was directed to dispose of the stay petition, if any filed, within two weeks, for which time encashment of the Bank Guarantee was stayed. 3. The appellant contended that, the learned Single judge ought to have conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the insistence for deposit of 10% in compliance with the stipulations under Section 107(6) will work out to prejudice to the appellant. It is pointed out that, even in a case where the appeal is dismissed, the department will be at an obligation to make refund of such deposit, because the disputed tax and penalty will be encashed from the Bank Guarantee available. 5. Learned Government Plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised either in the writ petition or in the writ appeal, we are not deciding anything on the merit of such an issue. 7. Under the above mentioned circumstances, the writ appeal is hereby disposed of by leaving liberty to the appellant as mentioned above. However, in view of the fact that the disputed amount now remains secure through the Bank Guarantee furnished, we are inclined to modify the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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