https://www.taxtmi.com/caselaws?id=158188 Power to stay recovery pending appeal under the Rajasthan Sales Tax Act is quasi-judicial and requires a hearing and recorded reasons if stay is refused or partly refused. Those reasons must address only the stay criteria, namely prima facie case, balance of convenience and irreparable loss, and must not prejudice the appellate forum by entering the merits of the appeal. On the facts, the order was found to consider the assessment order, appeal grounds and relevant materials, so it was not a non-speaking or mechanical order. The assessee was nevertheless entitled to a fresh opportunity, and any reconsidered stay decision had to be reasoned strictly within the stay parameters. en-us Mon, 24 Jan 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158188 Power to stay recovery pending appeal under the Rajasthan Sales Tax Act is quasi-judicial and requires a hearing and recorded reasons if stay is refused or partly refused. Those reasons must address only the stay criteria, namely prima facie case, balance of convenience and irreparable loss, and must not prejudice the appellate forum by entering the merits of the appeal. On the facts, the order was found to consider the assessment order, appeal grounds and relevant materials, so it was not a non-speaking or mechanical order. The assessee was nevertheless entitled to a fresh opportunity, and any reconsidered stay decision had to be reasoned strictly within the stay parameters. Case-Laws VAT and Sales Tax Mon, 24 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158188