Stay Application cannot be denied solely for non-deposit of 20% of disputed Tax

Maa Danateshwari Vs Central Board of Direct Taxes Through Its Chairman (Chhattisgarh High Court) Chhattisgarh High Court set aside an order requiring Maa Danateshwari to deposit 20% of the outstanding tax amount during the pendency of an appeal. The petitioner had challenged the assessment order, arguing that the tax demand arose due to the non-availability of PAN cards of marginal maize farmers. While the appeal was pending before the tax authorities, the petitioner sought a stay on the demand, which was denied solely on the ground of non-deposit of 20% of the disputed amount. The petitioner ...