| COURT: | Bombay High Court |
| CORAM: | A. K. Menon J., A. S. Oka J |
| SECTION(S): | 254 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | sales-tax tribunal, stay of demand |
| COUNSEL: | Gopal Krishna Shivaram Hegde |
| DATE: | November 13, 2017 (Date of pronouncement) |
| DATE: | June 15, 2018 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 254: While deciding an application for stay of demand, the Appellate Tribunal can only consider the prima facie case of merits. It cannot give a final finding on the merits and decide the appeal itself | |
The approach of the Appellate Tribunal is completely erroneous. What was heard before the Appellate Tribunal was the application for stay. There was no occasion for the Appellate Tribunal to go into the merits and decide the appeal itself by holding that it was devoid of any merits
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