https://www.taxtmi.com/caselaws?id=164853 A conditional stay order was held unsustainable because it did not show application of mind to the appeal grounds or any prima facie assessment of merit. Appellate authorities are required to pass speaking orders when deciding stay petitions, so that the basis for granting or refusing conditions is clear. As the appeal was already listed for early hearing, the matter was not remitted for a fresh stay decision. Instead, interim protection was granted on less onerous terms, staying recovery subject to payment of one-fourth of the disputed amount and security for the balance within the stipulated time, pending expeditious disposal of the appeal. en-us Tue, 12 Oct 2010 00:00:00 +0530 Mon, 05 May 2014 11:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164853 A conditional stay order was held unsustainable because it did not show application of mind to the appeal grounds or any prima facie assessment of merit. Appellate authorities are required to pass speaking orders when deciding stay petitions, so that the basis for granting or refusing conditions is clear. As the appeal was already listed for early hearing, the matter was not remitted for a fresh stay decision. Instead, interim protection was granted on less onerous terms, staying recovery subject to payment of one-fourth of the disputed amount and security for the balance within the stipulated time, pending expeditious disposal of the appeal. Case-Laws VAT and Sales Tax Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164853