https://www.taxtmi.com/caselaws?id=164917 The Gujarat HC held that the Tribunal misdirected itself by importing the "undue hardship" test from section 35F of the Central Excise Act into stay applications under section 73(4) of the Gujarat Value Added Tax Act, 2003. Because section 73(4) is framed differently and does not incorporate that criterion, the Tribunal could not rely on extraneous statutory conditions while exercising its discretion. The order directing pre-deposit was therefore unsustainable and was set aside, and the stay applications were restored for fresh decision under the correct statutory framework. en-us Fri, 24 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164917 The Gujarat HC held that the Tribunal misdirected itself by importing the "undue hardship" test from section 35F of the Central Excise Act into stay applications under section 73(4) of the Gujarat Value Added Tax Act, 2003. Because section 73(4) is framed differently and does not incorporate that criterion, the Tribunal could not rely on extraneous statutory conditions while exercising its discretion. The order directing pre-deposit was therefore unsustainable and was set aside, and the stay applications were restored for fresh decision under the correct statutory framework. Case-Laws VAT and Sales Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164917