(1.) By way of this petition the petitioner has challenged the order dtd. 23/8/2021 passed below stay application in Revision Application No.TEN / BA/ 102 / 2020 passed by the Gujarat Revenue Tribunal.
(2.) Since the challenge in this petition is to the interim order passed by the Gujarat Revenue Tribunal in Revision Application, with consent of learned advocates for the parties, matter is taken for final hearing.
(3.) Learned Advocate Mr.Tatvam Patel for the petitioner submits that while rejecting the application for stay preferred by the present petitioner vide order dtd. 23/8/2021, the Gujarat Revenue Tribunal has not assigned any reason. He draws attention of this Court to the second part of the order impugned in this petition wherein it is specifically mentioned that the Gujarat Revenue Tribunal has considered oral arguments, the stay application as well as revision application and the evidence produced by the petitioner along with the revision application preferred by the petitioner before it, however, merely by making reference of the aforesaid application and without assigning any reason or without recording any of the submission made by the petitioner before the Gujarat Revenue Tribunal, the Gujarat Revenue Tribunal proceeded to decide the stay application of the petitioner and vide order dtd. 23/8/2021 rejected the stay application preferred by the petitioner.