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    <title>2015 (3) TMI 1001 - ALLAHABAD HIGH COURT</title>
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    <description>Interim stay of recovery against a disputed VAT demand must be decided by examining the applicant&#039;s prima facie case, the relevant stay factors, and the effect of insisting on recovery during appeal. The impugned stay orders were found deficient because they did not record any finding on prima facie merit and did not show application of mind to the governing principles for interim relief. The partial stay orders were set aside and the stay application was directed to be reconsidered afresh in accordance with law.</description>
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    <pubDate>Wed, 05 Nov 2014 00:00:00 +0530</pubDate>
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      <title>2015 (3) TMI 1001 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=258067</link>
      <description>Interim stay of recovery against a disputed VAT demand must be decided by examining the applicant&#039;s prima facie case, the relevant stay factors, and the effect of insisting on recovery during appeal. The impugned stay orders were found deficient because they did not record any finding on prima facie merit and did not show application of mind to the governing principles for interim relief. The partial stay orders were set aside and the stay application was directed to be reconsidered afresh in accordance with law.</description>
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      <pubDate>Wed, 05 Nov 2014 00:00:00 +0530</pubDate>
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