https://www.taxtmi.com/caselaws?id=157523 Stay against tax recovery should be assessed on settled factors of prima facie case, balance of convenience, and comparative injury, and a brief order is sufficient if it shows application of mind. Repeated adjournments do not by themselves establish adequate opportunity where the assessee says further declaration forms may materially affect the demand; additional forms may be received if justified. Fair appellate adjudication may also require verification of records at branch premises where the volume and nature of documents warrant it. The appellate authority was therefore permitted to consider branch inspection and was directed to hear and decide the pending appeal and related reassessment matters expeditiously without unnecessary adjournments. en-us Mon, 31 Jan 1994 00:00:00 +0530 Mon, 07 Oct 2013 15:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157523 Stay against tax recovery should be assessed on settled factors of prima facie case, balance of convenience, and comparative injury, and a brief order is sufficient if it shows application of mind. Repeated adjournments do not by themselves establish adequate opportunity where the assessee says further declaration forms may materially affect the demand; additional forms may be received if justified. Fair appellate adjudication may also require verification of records at branch premises where the volume and nature of documents warrant it. The appellate authority was therefore permitted to consider branch inspection and was directed to hear and decide the pending appeal and related reassessment matters expeditiously without unnecessary adjournments. Case-Laws VAT and Sales Tax Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157523