https://www.taxtmi.com/caselaws?id=104104 A stay of sales tax assessment proceedings under the proviso to section 42(1) and rule 37-A can be made only for extraordinary, supervening reasons supported by recorded grounds. Because such a stay has civil consequences, natural justice requires prior notice to the dealer and a meaningful opportunity to show cause against the proposed stay. The power cannot be used merely to cover the assessing authority's failure to complete assessments within time, and a bare statement that more time is needed is insufficient. A stay order made without these safeguards is invalid, and any assessment proceedings or orders founded on it cannot stand. en-us Mon, 09 Dec 1996 00:00:00 +0530 Wed, 04 Sep 2013 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104104 A stay of sales tax assessment proceedings under the proviso to section 42(1) and rule 37-A can be made only for extraordinary, supervening reasons supported by recorded grounds. Because such a stay has civil consequences, natural justice requires prior notice to the dealer and a meaningful opportunity to show cause against the proposed stay. The power cannot be used merely to cover the assessing authority's failure to complete assessments within time, and a bare statement that more time is needed is insufficient. A stay order made without these safeguards is invalid, and any assessment proceedings or orders founded on it cannot stand. Case-Laws VAT and Sales Tax Mon, 09 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104104