https://www.taxtmi.com/caselaws?id=250968 Cancellation of registration under the U.P. VAT Act was held fit for interim protection pending the statutory appeal because the tribunal's refusal of stay was cryptic and did not address the relevant material. The court noted that the dealer's business premises and stock position had to be assessed against competing survey reports, and that the tribunal was required to consider civil consequences and whether a strong prima facie case existed. As the settled principles governing interim relief were not applied, the cancellation order was directed to remain stayed during the pendency of the appeal. en-us Fri, 01 Aug 2014 00:00:00 +0530 Sat, 30 Aug 2014 15:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250968 Cancellation of registration under the U.P. VAT Act was held fit for interim protection pending the statutory appeal because the tribunal's refusal of stay was cryptic and did not address the relevant material. The court noted that the dealer's business premises and stock position had to be assessed against competing survey reports, and that the tribunal was required to consider civil consequences and whether a strong prima facie case existed. As the settled principles governing interim relief were not applied, the cancellation order was directed to remain stayed during the pendency of the appeal. Case-Laws VAT and Sales Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250968