https://www.taxtmi.com/caselaws?id=256188 A stay application for assessment demand must consider both the nature of the disputed liability and the taxpayer's financial hardship. Where the underlying issue is debatable, penalty should ordinarily not be included in the deposit condition unless strong prima facie reasons justify it. The Tribunal also had to assess hardship before fixing the quantum of pre-deposit. Because the order directing deposit of 30 per cent of the dues, including penalty, was made without adequate consideration of these factors, it was set aside and the matter remanded for fresh consideration. en-us Fri, 16 Aug 2013 00:00:00 +0530 Thu, 05 Feb 2015 06:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256188 A stay application for assessment demand must consider both the nature of the disputed liability and the taxpayer's financial hardship. Where the underlying issue is debatable, penalty should ordinarily not be included in the deposit condition unless strong prima facie reasons justify it. The Tribunal also had to assess hardship before fixing the quantum of pre-deposit. Because the order directing deposit of 30 per cent of the dues, including penalty, was made without adequate consideration of these factors, it was set aside and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256188