https://www.taxtmi.com/caselaws?id=221183 At the stay stage, the appellate authority's condition requiring payment of one-third of the penalty was examined only for prima facie case and proportionality, while challenges based on natural justice and alleged non-compliance with earlier directions were left to the pending appeals. Because the authority had already found a prima facie case, the remaining issue was whether the recovery condition was unduly onerous. The condition was found excessive in light of the total penalty liability across the relevant years and was modified to one-fourth of the amount payable, subject to which stay of recovery was granted. en-us Wed, 16 Jan 2013 00:00:00 +0530 Tue, 26 Feb 2013 07:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221183 At the stay stage, the appellate authority's condition requiring payment of one-third of the penalty was examined only for prima facie case and proportionality, while challenges based on natural justice and alleged non-compliance with earlier directions were left to the pending appeals. Because the authority had already found a prima facie case, the remaining issue was whether the recovery condition was unduly onerous. The condition was found excessive in light of the total penalty liability across the relevant years and was modified to one-fourth of the amount payable, subject to which stay of recovery was granted. Case-Laws VAT and Sales Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221183