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2021 (4) TMI 827

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..... ppellant, before it, had established a prima facie case on the merits of the case, and if so, whether the grant of stay of recovery ought to be conditional or unconditional depending upon the financial position of the appellant. In the instant case, while the Appellate Tribunal found that the petitioner had made out a prima facie and arguable case in the appeal which necessitated the grant of s .....

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..... HAJARA AND SRI.C.RAMACHANDRAN RESPONDENTS: SRI.SHAMSUDHEEN V.K., GOVT. PLEADER JUDGMENT A.K. Jayasankaran Nambiar, J. The petitioner in W.P.(C).No.3789/2021 is the appellant before us, aggrieved by the judgment of the learned Single Judge in the writ petition. The brief facts necessary for a disposal of the writ appeal are as follows: 2. The writ petition was filed against .....

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..... titioner to deposit 30% of the modified demand and furnish a simple bond so as to protect the interest of his revenue. The learned Single Judge, however, dismissed the writ petition by granting the petitioner an opportunity to approach the Tribunal with a request for early hearing of the appeal. 3. We have heard the learned counsel appearing for the petitioner as also the learned Government Ple .....

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..... d hardship to him. While we cannot ascertain the factual basis for the latter finding of the Appellate Tribunal, we are of the view that the subsequent finding of the Tribunal as regards the irreparable loss and hardship that would result to the petitioner effectively prevented it from requiring the petitioner to deposit any amount as a condition for the grant of the stay of recovery of the balanc .....

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