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    <title>2013 (3) TMI 472 - KERALA HIGH COURT</title>
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    <description>A conditional stay order that imposed pre-deposit and security without dealing with the assessee&#039;s grounds was held to suffer from total non-application of mind and could not stand. The Kerala HC set aside the stay order because the appellate authority failed to consider the contentions raised in the stay petitions, including reliance on the amended proviso governing stay of recovery. The stay applications were remitted for fresh consideration and decision, with recovery kept in abeyance until that exercise was completed.</description>
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    <pubDate>Thu, 10 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (3) TMI 472 - KERALA HIGH COURT</title>
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      <description>A conditional stay order that imposed pre-deposit and security without dealing with the assessee&#039;s grounds was held to suffer from total non-application of mind and could not stand. The Kerala HC set aside the stay order because the appellate authority failed to consider the contentions raised in the stay petitions, including reliance on the amended proviso governing stay of recovery. The stay applications were remitted for fresh consideration and decision, with recovery kept in abeyance until that exercise was completed.</description>
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      <pubDate>Thu, 10 Jan 2013 00:00:00 +0530</pubDate>
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