If Prima facie demand raised has no leg to stand, it should be stayed fully

If on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. From the perusal of materials brought on record, we are of the view that the Commissioner having himself expressed   opinion in the order that there is enough strength in the plea of the assessee for stay of the demand, there was no occasion to direct for deposit of 30 percent.

Allahabad High Court

 WRIT

Please become a Premium member. If you are already a Premium member, login here to access the full content.