https://www.taxtmi.com/caselaws?id=155221 The appellate authority exercising power under section 34(5) of the Kerala General Sales Tax Act must pass an independent, reasoned and objective order on a stay application. A stay order that imposes an inflexible condition without considering relevant factors and the prima facie merits of the appeal is a mechanical exercise of power and amounts to no real exercise of discretion in law. In such circumstances, the High Court may interfere under article 226 and direct reconsideration. The stay order was therefore treated as illegal and unauthorised, and it was quashed with a direction to reconsider the stay petition in accordance with law. en-us Tue, 05 Jul 1988 00:00:00 +0530 Mon, 02 Sep 2013 14:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155221 The appellate authority exercising power under section 34(5) of the Kerala General Sales Tax Act must pass an independent, reasoned and objective order on a stay application. A stay order that imposes an inflexible condition without considering relevant factors and the prima facie merits of the appeal is a mechanical exercise of power and amounts to no real exercise of discretion in law. In such circumstances, the High Court may interfere under article 226 and direct reconsideration. The stay order was therefore treated as illegal and unauthorised, and it was quashed with a direction to reconsider the stay petition in accordance with law. Case-Laws VAT and Sales Tax Tue, 05 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155221