https://www.taxtmi.com/caselaws?id=158297 Discretionary stay of a tax penalty under the Rajasthan Sales Tax Act must rest on a reasoned and internally consistent exercise of power. Granting partial stay after finding no prima facie case, without explaining the basis for limiting relief, renders the stay order vulnerable to interference. Recovery of the entire penalty was stayed pending appeal subject to security, and the demand notice was quashed. To preserve independent appellate adjudication, the appellate authority was directed to decide the pending appeal without being influenced by observations in the earlier stay order or judgment. Remaining dues were payable in previously directed instalments. en-us Mon, 26 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 17:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158297 Discretionary stay of a tax penalty under the Rajasthan Sales Tax Act must rest on a reasoned and internally consistent exercise of power. Granting partial stay after finding no prima facie case, without explaining the basis for limiting relief, renders the stay order vulnerable to interference. Recovery of the entire penalty was stayed pending appeal subject to security, and the demand notice was quashed. To preserve independent appellate adjudication, the appellate authority was directed to decide the pending appeal without being influenced by observations in the earlier stay order or judgment. Remaining dues were payable in previously directed instalments. Case-Laws VAT and Sales Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158297