https://www.taxtmi.com/caselaws?id=186790 Interim recovery orders in tax matters should be based on a prima facie assessment of merits and not granted mechanically. Where the stay orders below record no such merits-based consideration, complete protection against recovery may be justified, subject to safeguards for revenue. The appellate remedy should also be decided on merits without delay. In this setting, the balance tax demand was stayed for a limited period or until disposal of the appeals, whichever was earlier, subject to furnishing security other than cash or bank guarantee, and the first appellate authority was directed to decide the appeals expeditiously. en-us Wed, 23 Mar 2011 00:00:00 +0530 Fri, 30 Sep 2016 16:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186790 Interim recovery orders in tax matters should be based on a prima facie assessment of merits and not granted mechanically. Where the stay orders below record no such merits-based consideration, complete protection against recovery may be justified, subject to safeguards for revenue. The appellate remedy should also be decided on merits without delay. In this setting, the balance tax demand was stayed for a limited period or until disposal of the appeals, whichever was earlier, subject to furnishing security other than cash or bank guarantee, and the first appellate authority was directed to decide the appeals expeditiously. Case-Laws VAT and Sales Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186790