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Issues: Whether the interim stay orders passed by the first appellate authority and the tribunal, granting partial protection against recovery of disputed tax without meaningful consideration of the settled parameters for interim relief, could be sustained, and whether the matter required remand for fresh consideration.
Analysis: The revision arose from interim orders under the VAT Act, 2008 governing pre-deposit and stay of recovery in tax appeals. The settled principles for interim relief require consideration of prima facie case, balance of convenience, irreparable injury, public interest, and the nature of hardship, and the order must disclose application of mind to those factors. The impugned orders were found to be cryptic and mechanical, as they granted stay by brief recital without showing consideration of the relevant legal tests or the factual scenario. Such disposal of stay applications in a routine manner was held to be inconsistent with the law governing interim protection in fiscal matters.
Conclusion: The interim orders were not sustainable and were set aside. The matter was remanded to the first appellate authority for fresh consideration of the interim relief applications in accordance with law, with interim protection from coercive action for a limited period.
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