https://www.taxtmi.com/caselaws?id=160961 An appellate authority's stay discretion under section 20(3)(b) of the Karnataka Sales Tax Act, 1957 must be exercised judicially on relevant material and supported by reasons. A conditional stay directing part payment in cash and the balance by bank guarantee is invalid if made mechanically without addressing the assessee's grounds, including a claim of double taxation on the same turnover. Because the impugned order contained no meaningful consideration of the facts or submissions and reflected non-application of mind, the High Court held the stay order unsustainable and the challenge succeeded. en-us Thu, 08 Nov 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160961 An appellate authority's stay discretion under section 20(3)(b) of the Karnataka Sales Tax Act, 1957 must be exercised judicially on relevant material and supported by reasons. A conditional stay directing part payment in cash and the balance by bank guarantee is invalid if made mechanically without addressing the assessee's grounds, including a claim of double taxation on the same turnover. Because the impugned order contained no meaningful consideration of the facts or submissions and reflected non-application of mind, the High Court held the stay order unsustainable and the challenge succeeded. Case-Laws VAT and Sales Tax Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160961