https://www.taxtmi.com/caselaws?id=155657 In a writ challenge to a conditional stay order in pending tax appeal proceedings, the Court treated prima facie case, balance of convenience, and likely injury as the proper tests for interim protection. It held that examining the apparent merits of the assessment for that limited purpose did not amount to deciding the appeal on merits, but was necessary to see whether the authority had applied its mind. Noting the steep reassessment demand, earlier payment already made, and surrounding circumstances, the Court modified the stay condition and directed a reduced further deposit, with the balance demand stayed pending disposal of the first appeal. en-us Mon, 03 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 14:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155657 In a writ challenge to a conditional stay order in pending tax appeal proceedings, the Court treated prima facie case, balance of convenience, and likely injury as the proper tests for interim protection. It held that examining the apparent merits of the assessment for that limited purpose did not amount to deciding the appeal on merits, but was necessary to see whether the authority had applied its mind. Noting the steep reassessment demand, earlier payment already made, and surrounding circumstances, the Court modified the stay condition and directed a reduced further deposit, with the balance demand stayed pending disposal of the first appeal. Case-Laws VAT and Sales Tax Mon, 03 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155657