https://www.taxtmi.com/caselaws?id=262042 When stay of recovery is sought under section 18A(5) of the Central Sales Tax Act, the authority must consider the statutory facts relevant to interim relief, including documentary material showing tax payment on the same goods in other States, before directing a substantial deposit. The Tribunal relied mainly on a prima facie view of the stock transfers and the size of the demand, but it did not meaningfully apply the statutory stay criteria. The High Court therefore set aside the deposit condition and stayed recovery of the assessed amount pending the appeal, while leaving the merits of the assessment open. en-us Tue, 21 Jul 2015 00:00:00 +0530 Thu, 30 Jul 2015 08:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262042 When stay of recovery is sought under section 18A(5) of the Central Sales Tax Act, the authority must consider the statutory facts relevant to interim relief, including documentary material showing tax payment on the same goods in other States, before directing a substantial deposit. The Tribunal relied mainly on a prima facie view of the stock transfers and the size of the demand, but it did not meaningfully apply the statutory stay criteria. The High Court therefore set aside the deposit condition and stayed recovery of the assessed amount pending the appeal, while leaving the merits of the assessment open. Case-Laws VAT and Sales Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262042