https://www.taxtmi.com/caselaws?id=156262 Before rejecting a stay application under the Rajasthan Sales Tax Act, 1954, the authority must afford a reasonable hearing and record reasons for refusal. A bare statement that no prima facie case is made out is not sufficient, because reasons must show judicial application of mind and not a bare conclusion. Orders that disclosed only the conclusion and gave no explanation for refusal of stay on remaining items were held invalid and were set aside. The stay applications were directed to be reconsidered afresh in accordance with law. en-us Mon, 25 Mar 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156262 Before rejecting a stay application under the Rajasthan Sales Tax Act, 1954, the authority must afford a reasonable hearing and record reasons for refusal. A bare statement that no prima facie case is made out is not sufficient, because reasons must show judicial application of mind and not a bare conclusion. Orders that disclosed only the conclusion and gave no explanation for refusal of stay on remaining items were held invalid and were set aside. The stay applications were directed to be reconsidered afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156262