https://www.taxtmi.com/caselaws?id=158297 A discretionary stay order in tax proceedings must be reasoned and internally consistent; where the authority records no prima facie case yet grants only partial relief without explaining the basis, interference is justified and stay of the penalty may extend to the full demand subject to security. Pending appeal proceedings must also remain uninfluenced by observations in the stay order, so protective directions are appropriate to preserve independent appellate adjudication. The note further records that the demand notice was quashed, the appeal was to be decided expeditiously, and remaining dues were to be paid in instalments as previously directed. 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 A discretionary stay order in tax proceedings must be reasoned and internally consistent; where the authority records no prima facie case yet grants only partial relief without explaining the basis, interference is justified and stay of the penalty may extend to the full demand subject to security. Pending appeal proceedings must also remain uninfluenced by observations in the stay order, so protective directions are appropriate to preserve independent appellate adjudication. The note further records that the demand notice was quashed, the appeal was to be decided expeditiously, and remaining dues were to be paid in instalments as previously directed. Case-Laws VAT and Sales Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158297