https://www.taxtmi.com/caselaws?id=192377 Interim stay on recovery of disputed tax under the VAT Act must be granted only after applying settled tests for interim relief, including prima facie case, balance of convenience, irreparable injury, public interest, and the nature of hardship, with a reasoned order showing application of mind. Cryptic and mechanical stay orders that do not address those factors are inconsistent with the law governing fiscal interim protection and cannot be sustained. The interim orders were therefore set aside, and the matter was remanded to the first appellate authority for fresh consideration of the stay applications in accordance with law, with limited interim protection from coercive recovery in the meantime. en-us Mon, 11 Jul 2016 00:00:00 +0530 Sat, 27 May 2017 12:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192377 Interim stay on recovery of disputed tax under the VAT Act must be granted only after applying settled tests for interim relief, including prima facie case, balance of convenience, irreparable injury, public interest, and the nature of hardship, with a reasoned order showing application of mind. Cryptic and mechanical stay orders that do not address those factors are inconsistent with the law governing fiscal interim protection and cannot be sustained. The interim orders were therefore set aside, and the matter was remanded to the first appellate authority for fresh consideration of the stay applications in accordance with law, with limited interim protection from coercive recovery in the meantime. Case-Laws VAT and Sales Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192377