https://www.taxtmi.com/caselaws?id=235335 In a stay application arising from a statutory appeal under the U.P. Value Added Tax Act, the appellate authority must assess both the prima facie merits of the challenge and the assessee's financial hardship before fixing the deposit condition. Insistence on deposit without adequate consideration of hardship may make the appeal illusory. Applying those principles, the court found the Tribunal had not sufficiently addressed the relevant hardship factors and modified the stay arrangement. During the first appeal, 90% of the disputed tax was kept stayed, 10% was directed to be deposited within one month, and security for the balance was ordered to be furnished to the satisfaction of the assessing authority. en-us Mon, 08 Jul 2013 00:00:00 +0530 Fri, 10 Oct 2014 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235335 In a stay application arising from a statutory appeal under the U.P. Value Added Tax Act, the appellate authority must assess both the prima facie merits of the challenge and the assessee's financial hardship before fixing the deposit condition. Insistence on deposit without adequate consideration of hardship may make the appeal illusory. Applying those principles, the court found the Tribunal had not sufficiently addressed the relevant hardship factors and modified the stay arrangement. During the first appeal, 90% of the disputed tax was kept stayed, 10% was directed to be deposited within one month, and security for the balance was ordered to be furnished to the satisfaction of the assessing authority. Case-Laws VAT and Sales Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235335