https://www.taxtmi.com/caselaws?id=269689 Section 14(4) of the Karnataka Tax on Entry of Goods Act, 1979 ordinarily causes a stay of recovery granted by the Appellate Tribunal to lapse if an appeal is not decided within 180 days. Where the delay in disposal is caused by the revenue authority's failure to produce the assessment records, the automatic vacation clause should not be applied mechanically. In such circumstances, interim stay protection may continue until the appeals are disposed of, and the authority may be directed to place the records before the Tribunal expeditiously. en-us Fri, 21 Aug 2015 00:00:00 +0530 Fri, 18 Dec 2015 20:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269689 Section 14(4) of the Karnataka Tax on Entry of Goods Act, 1979 ordinarily causes a stay of recovery granted by the Appellate Tribunal to lapse if an appeal is not decided within 180 days. Where the delay in disposal is caused by the revenue authority's failure to produce the assessment records, the automatic vacation clause should not be applied mechanically. In such circumstances, interim stay protection may continue until the appeals are disposed of, and the authority may be directed to place the records before the Tribunal expeditiously. Case-Laws VAT and Sales Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269689