Dy. Commissioner(A) was not justified in demanding pre-deposit of part dues for granting stay withou

CST & VAT: Where against assessment order, assessee filed appeal along with stay application and Deputy Commissioner (Appeals) directed assessee to pay 30 per cent of amount due as a condition for grant of stay, since impugned order did not disclose basis for insisting on payment of even 30 per cent of dues conferred against assessee, Deputy Commissioner (Appeals) was directed to consider stay application afresh