https://www.taxtmi.com/caselaws?id=165308 Interim stay of the remaining pre-deposit in an entry tax appeal should not be decided on financial capacity alone where prima facie material shows the tax may already have been realised and deposited by GAIL. The court treated the documentary record, including the statutory scheme for entry tax and form E and the departmental circular, as relevant to the stay request. On that basis, prima facie case and supporting documents justified protection against recovery of the balance 20 per cent, subject to adequate security other than cash or bank guarantee, and the appeal was to be heard expeditiously. en-us Wed, 05 Nov 2008 00:00:00 +0530 Tue, 25 Nov 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165308 Interim stay of the remaining pre-deposit in an entry tax appeal should not be decided on financial capacity alone where prima facie material shows the tax may already have been realised and deposited by GAIL. The court treated the documentary record, including the statutory scheme for entry tax and form E and the departmental circular, as relevant to the stay request. On that basis, prima facie case and supporting documents justified protection against recovery of the balance 20 per cent, subject to adequate security other than cash or bank guarantee, and the appeal was to be heard expeditiously. Case-Laws VAT and Sales Tax Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165308