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TMI Blog2021 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ial stringency and balance of convenience for grant of orders. The applications for stay filed by the petitioner are detailed and seeks to make out a case on the aspect of prima facie case as well as on balance of convenience citing the automatic charge created by virtue of Section 42 of the Act. As far as financial stringency is concerned, there is no quarrel on the position that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents and expresses his readiness to proceed with the matter finally even at the stage of admission. Hence, by consent of both sides, these Writ Petitions are disposed finally at this stage. 2. The petitioner has challenged orders passed by the second respondent/Joint Commissioner (CT)(Appeals) dated 11.03.2021 in the stay applications filed by the petitioner, pending first appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At first blush, I note that the impugned orders are non-speaking. The basis for decision in an application for interim protection would be the trifecta of whether there is a prima facie case, financial stringency and balance of convenience for grant of orders. The applications for stay filed by the petitioner are detailed and seeks to make out a case on the aspect of prima facie case as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly states that the grant or refusal of a request for stay is a matter of exercise of discretion. Having said so, it then becomes incumbent upon him to consider the three factors for grant of stay or rejection thereof and pass a speaking order on the applicability of the aforesaid factors to the facts and circumstances as well as the legalities that arise in a particular case. 8. However, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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