9911796707
TMI Blog2024 (7) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... he statute the aggrieved person who approaches the tribunal would be entitled to make a prayer for stay subject to payment of 20% of the disputed tax - In the instant case, it appears to be not in dispute that more than 20% has been recovered, nonetheless the writ petition has been filed before this court and that has been entertained on the ground that the tribunal is not functional. In the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny interim order and directing affidavit-in-opposition to be filed in the writ petition. 2. The said writ petition was filed challenging an order passed by the appellate authority which affirmed the order passed by the adjudicating authority. 3. The contention of the learned advocate appearing for the appellants is that the writ petition was filed before the learned Single Bench on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en entertained on the ground that the tribunal is not functional. 7. While considering the prayer for interim order, the court is not bound by the statutory principle which would be made applicable to the tribunal. 8. In the event an appeal is filed to the tribunal and such principle can at best have a persuasive effect for the court to consider as to the nature of interim order that has to be pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alse averment. 12. In any event, we are of the view that the court considered the facts and circumstances and declined to exercise any discretion in granting an interim order and we find that no grounds have been made to interfere with the said order passed by the learned Single Bench. 13. Accordingly, the appeal is dismissed. 14. The respondent authorities are directed to file their affidavit-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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