https://www.taxtmi.com/caselaws?id=145211 Where a statute confers discretion to stay tax payment and entertain an appeal despite non-payment, that discretion must be exercised judicially on the grounds and surrounding circumstances placed before the appellate authority. A bare demand notice or summary rejection, without a speaking order showing consideration of the request for stay, amounts to non-exercise of the statutory power. The availability of an appeal to the Appellate Tribunal does not, by itself, bar writ jurisdiction where the complaint is a jurisdictional failure in the exercise of discretion. In such circumstances, the impugned rejection cannot stand and the appeals must be reconsidered from the stage of the payment notice. en-us Thu, 10 Feb 1966 00:00:00 +0530 Tue, 23 Apr 2013 12:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145211 Where a statute confers discretion to stay tax payment and entertain an appeal despite non-payment, that discretion must be exercised judicially on the grounds and surrounding circumstances placed before the appellate authority. A bare demand notice or summary rejection, without a speaking order showing consideration of the request for stay, amounts to non-exercise of the statutory power. The availability of an appeal to the Appellate Tribunal does not, by itself, bar writ jurisdiction where the complaint is a jurisdictional failure in the exercise of discretion. In such circumstances, the impugned rejection cannot stand and the appeals must be reconsidered from the stage of the payment notice. Case-Laws VAT and Sales Tax Thu, 10 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145211