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Issues: Whether the Tribunal's order directing deposit of part of the disputed tax demand as a condition for stay, and the High Court's refusal to interfere under Article 226, were justified.
Analysis: The petitioner had earlier been granted stay subject to deposit of a quantified amount, but did not comply with that direction and also did not challenge it before a higher forum. When the petitioner later sought stay of the appellate order confirming the assessment, the Tribunal declined to vary its earlier condition. The High Court held that, in exercise of extraordinary writ jurisdiction, the petitioner's conduct was material and that a litigant who disregards an unchallenged tribunal direction cannot seek discretionary relief as a matter of course. The Tribunal's order was therefore not shown to be arbitrary or warranting interference.
Conclusion: The refusal to interfere with the Tribunal's conditional stay order was upheld, and relief under Article 226 was declined.
Final Conclusion: The writ petition failed because the petitioner's non-compliance with the earlier stay condition disentitled it to discretionary relief, leaving the Tribunal's deposit requirement undisturbed.
Ratio Decidendi: A party seeking discretionary writ relief against a conditional stay order must show compliance with, or a lawful challenge to, the earlier operative direction; persistent non-compliance can justify refusal of interference.
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