https://www.taxtmi.com/caselaws?id=155860 The appellate authority's discretion under section 31(5) of the Tamil Nadu General Sales Tax Act, 1959 must be exercised judicially on relevant considerations such as prima facie case, hardship, ability to pay, security offered and public revenue. A mechanical refusal to grant stay without reasons amounts to non-application of mind and is unsustainable. The authority must therefore issue a reasoned, speaking order on a stay application; where that is not done, the order is liable to be set aside and the matter remitted for fresh consideration. en-us Thu, 24 Mar 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155860 The appellate authority's discretion under section 31(5) of the Tamil Nadu General Sales Tax Act, 1959 must be exercised judicially on relevant considerations such as prima facie case, hardship, ability to pay, security offered and public revenue. A mechanical refusal to grant stay without reasons amounts to non-application of mind and is unsustainable. The authority must therefore issue a reasoned, speaking order on a stay application; where that is not done, the order is liable to be set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 24 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155860