https://www.taxtmi.com/caselaws?id=343539 An interim order affecting tax recovery was set aside because it was passed mechanically and without proper application of the settled tests for interim relief, namely prima facie case, balance of convenience and irreparable injury. The HC also noted that the Tribunal did not adequately address the assessee's plea that a similar issue had earlier been decided in its favour, and no cogent reasons were recorded for departing from that consistent view. The matter was remitted to the Tribunal for fresh and expeditious reconsideration, with recovery stayed in the meantime. en-us Wed, 17 May 2017 00:00:00 +0530 Sat, 27 May 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343539 An interim order affecting tax recovery was set aside because it was passed mechanically and without proper application of the settled tests for interim relief, namely prima facie case, balance of convenience and irreparable injury. The HC also noted that the Tribunal did not adequately address the assessee's plea that a similar issue had earlier been decided in its favour, and no cogent reasons were recorded for departing from that consistent view. The matter was remitted to the Tribunal for fresh and expeditious reconsideration, with recovery stayed in the meantime. Case-Laws VAT and Sales Tax Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343539