https://www.taxtmi.com/caselaws?id=330118 Interim stay of disputed tax recovery must rest on a reasoned judicial assessment of prima facie case, balance of convenience, irreparable injury, undue hardship and public interest. A cryptic or mechanical stay order that merely records consideration of the appeal and affidavits, without showing application of mind to these factors, is unsustainable. On that basis, the impugned stay orders were set aside and the matter was remanded for fresh consideration of the interim relief applications on the correct legal parameters, while leaving the merits of the appeals open. en-us Mon, 11 Jul 2016 00:00:00 +0530 Mon, 18 Jul 2016 12:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330118 Interim stay of disputed tax recovery must rest on a reasoned judicial assessment of prima facie case, balance of convenience, irreparable injury, undue hardship and public interest. A cryptic or mechanical stay order that merely records consideration of the appeal and affidavits, without showing application of mind to these factors, is unsustainable. On that basis, the impugned stay orders were set aside and the matter was remanded for fresh consideration of the interim relief applications on the correct legal parameters, while leaving the merits of the appeals open. Case-Laws VAT and Sales Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330118