https://www.taxtmi.com/caselaws?id=163350 Interim stay of tax recovery depends on the assessee showing tenable grounds and a prima facie case against the assessment. Where the assessee failed to file the annual return, produce books of account, respond to the pre-assessment notice, or substantiate the returned turnover, the best-judgment assessment and the conditional stay requiring partial payment and security were treated as a proper exercise of discretion. Allegations of misplaced records and financial hardship were insufficient for a blanket stay, and the High Court declined to interfere under Article 226 because the stay order was neither mechanical nor arbitrary. en-us Mon, 03 Apr 2006 00:00:00 +0530 Tue, 01 Apr 2014 11:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163350 Interim stay of tax recovery depends on the assessee showing tenable grounds and a prima facie case against the assessment. Where the assessee failed to file the annual return, produce books of account, respond to the pre-assessment notice, or substantiate the returned turnover, the best-judgment assessment and the conditional stay requiring partial payment and security were treated as a proper exercise of discretion. Allegations of misplaced records and financial hardship were insufficient for a blanket stay, and the High Court declined to interfere under Article 226 because the stay order was neither mechanical nor arbitrary. Case-Laws VAT and Sales Tax Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163350