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TMI Blog2021 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ly exercised the discretion not only by granting the stay but has put the petitioner on reasonable condition. In the case on hand we would have certainly declined to exercise our jurisdiction under Article 227 of the Constitution for any purpose but for the fact that the petitioner claims to have suffered a few set backs due to on going situation arising from Covid-19 and financial difficulties ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of 2021, before the Appellate Tribunal. The Appellate Tribunal through the order in Ext.P4 granted stay of recovery of amount covered by the subject matter of appeal subject to the petitioner depositing 30% of the modified demand and also on furnishing simple bond for the balance amount within one month from 22.04.2021. The petitioner questions the condition directing deposit of 30% of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions are interdicted as a matter of course, then the recovery of tax is adversely affected in all the pending matters. He further submits that the petitioner, it appears from record, has not furnished security for the balance amount in terms of the order in Ext.P4. Without prejudice and not recorded a concession by him, he informs the Court that the reasons stated by petitioner if weighs with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the appeals subject to the condition the petitioner deposits 30% of the modified demand in three equal instalments, the first instalment becoming due and payable on or before 15/10/2021. The petitioner furnishes simple bond for the balance amount on or before 15/10/2021 . The petitioner commits default of one instalment, the stay granted by Ext.P4 and modified by this order would stand v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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