Interim stay condition upheld where 35% deposit balanced appeal challenge against completed assessment after notice and hearing.

The appellate authority's requirement that the dealer deposit 35% of the outstanding liability as a condition for interim stay of the assessment orders was found to be a balanced interim measure. The assessment had already been completed after pre-assessment notice, opportunity to object, and personal hearing, but those opportunities were not availed. In that context, the challenge to the assessment was left for final disposal in appeal, while the stay condition was treated as neither arbitrary nor illegal. Interference with the deposit condition was therefore declined.

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Issues: Whether the appellate authority was justified in imposing a condition to deposit 35% of the outstanding liability while granting interim stay of the assessment orders.

Analysis: The assessment had been completed after issuance of pre-assessment notice and opportunity for objection and personal hearing, but the dealer had not availed that opportunity. In that background, the appellate authority was required to consider the challenge to the assessment at the stage of final disposal of the appeal, and the interim order was passed to strike a balance by directing a partial deposit as a condition for stay. The condition was not shown to be arbitrary, illegal, or otherwise unwarranted.

Conclusion: The condition requiring deposit of 35% for interim stay was upheld and interference was declined.

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