https://www.taxtmi.com/caselaws?id=364979 Interim protection in tax disputes must be granted on relevant considerations, including prima facie case, balance of convenience, irreparable injury, hardship to the assessee and the interests of revenue. A cryptic order granting only partial stay of a penalty demand, without showing application of mind or reasons for the limited relief, does not satisfy the legal requirement of a speaking order. Financial hardship must also be assessed on relevant evidence. The partial stay orders were therefore set aside, and the matter was remitted to the First Appellate Authority for fresh consideration by a reasoned order. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364979 Interim protection in tax disputes must be granted on relevant considerations, including prima facie case, balance of convenience, irreparable injury, hardship to the assessee and the interests of revenue. A cryptic order granting only partial stay of a penalty demand, without showing application of mind or reasons for the limited relief, does not satisfy the legal requirement of a speaking order. Financial hardship must also be assessed on relevant evidence. The partial stay orders were therefore set aside, and the matter was remitted to the First Appellate Authority for fresh consideration by a reasoned order. Case-Laws VAT and Sales Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364979