https://www.taxtmi.com/caselaws?id=159951 A stay order granting protection against recovery may be reconsidered if a material fact was not disclosed when the stay application was heard, but such reopening must be based on a proper appreciation of the circumstances. Issuance of a cheque for the disputed penalty amount does not, by itself, extinguish the right to interim relief where the tender was not unconditional and the covering communication reserved the assessee's position if stay was granted. Conditional interim protection may still be appropriate, particularly where the dispute concerns penalty at the maximum rate and revenue interests can be safeguarded by an appropriate condition. en-us Thu, 26 Feb 1998 00:00:00 +0530 Thu, 05 Dec 2013 18:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159951 A stay order granting protection against recovery may be reconsidered if a material fact was not disclosed when the stay application was heard, but such reopening must be based on a proper appreciation of the circumstances. Issuance of a cheque for the disputed penalty amount does not, by itself, extinguish the right to interim relief where the tender was not unconditional and the covering communication reserved the assessee's position if stay was granted. Conditional interim protection may still be appropriate, particularly where the dispute concerns penalty at the maximum rate and revenue interests can be safeguarded by an appropriate condition. Case-Laws VAT and Sales Tax Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159951