https://www.taxtmi.com/caselaws?id=222102 While deciding stay or waiver of pre-deposit in tax proceedings, the authority must apply its mind to the assessee's prima facie case on merits and to undue financial hardship, balancing the right of appeal against revenue protection. An order should disclose that these mandatory factors were considered. The impugned stay orders were found deficient because they did not reflect such consideration, and the assessee obtained limited interim protection against recovery pending disposal of the appeal. en-us Wed, 23 Jan 2013 00:00:00 +0530 Fri, 01 Mar 2013 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222102 While deciding stay or waiver of pre-deposit in tax proceedings, the authority must apply its mind to the assessee's prima facie case on merits and to undue financial hardship, balancing the right of appeal against revenue protection. An order should disclose that these mandatory factors were considered. The impugned stay orders were found deficient because they did not reflect such consideration, and the assessee obtained limited interim protection against recovery pending disposal of the appeal. Case-Laws VAT and Sales Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222102