https://www.taxtmi.com/caselaws?id=258750 Stay of demand pending appeal requires consideration of the prima facie case and balance of convenience; illustrative administrative guidelines cannot be applied as exhaustive or inflexible conditions. An arguable issue arose over by-products from paddy milling where no separate charge was made. Immediate recovery, including freezing bank accounts, would seriously prejudice public utility operations and the public interest. The demand was therefore stayed, the impugned stay orders were set aside, and coercive recovery action was restrained until disposal of the appeal. en-us Thu, 09 Apr 2015 00:00:00 +0530 Mon, 20 Apr 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258750 Stay of demand pending appeal requires consideration of the prima facie case and balance of convenience; illustrative administrative guidelines cannot be applied as exhaustive or inflexible conditions. An arguable issue arose over by-products from paddy milling where no separate charge was made. Immediate recovery, including freezing bank accounts, would seriously prejudice public utility operations and the public interest. The demand was therefore stayed, the impugned stay orders were set aside, and coercive recovery action was restrained until disposal of the appeal. Case-Laws Income Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258750