https://www.taxtmi.com/caselaws?id=156349 A stay application in tax recovery must be decided on relevant factors, including prima facie case, balance of convenience, likely injury to both sides, and the assessee's financial hardship. An order need not be elaborate, but it must show application of mind to the material issues. Where the authority focuses unduly on instalments and fails to address taxability and hardship, the stay order is unsustainable and calls for fresh reconsideration. en-us Wed, 13 Jun 1990 00:00:00 +0530 Wed, 18 Sep 2013 16:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156349 A stay application in tax recovery must be decided on relevant factors, including prima facie case, balance of convenience, likely injury to both sides, and the assessee's financial hardship. An order need not be elaborate, but it must show application of mind to the material issues. Where the authority focuses unduly on instalments and fails to address taxability and hardship, the stay order is unsustainable and calls for fresh reconsideration. Case-Laws VAT and Sales Tax Wed, 13 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156349