https://www.taxtmi.com/caselaws?id=247572 In stay applications pending tax appeals, interim protection must be by assessing both prima facie merits and the applicant's financial hardship; a mechanical pre-deposit condition is impermissible because it may make the appeal ineffective. The court modified the Tribunal's stay order, granting complete stay in some assessments on furnishing security and partial stay in others with limited deposit and security, so that the appeal remained viable while protecting revenue interests. en-us Wed, 10 Jul 2013 00:00:00 +0530 Mon, 24 Mar 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247572 In stay applications pending tax appeals, interim protection must be by assessing both prima facie merits and the applicant's financial hardship; a mechanical pre-deposit condition is impermissible because it may make the appeal ineffective. The court modified the Tribunal's stay order, granting complete stay in some assessments on furnishing security and partial stay in others with limited deposit and security, so that the appeal remained viable while protecting revenue interests. Case-Laws VAT and Sales Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247572