https://www.taxtmi.com/caselaws?id=369804 A stay order imposing a deposit condition must take account of the assessee's pleaded financial incapacity, because recovery requirements have to be balanced against the ability to comply and the risk to business continuity. Here, the Tribunal had noted challenges to jurisdiction and the charging provision, but it did not deal with the specific plea that payment was impossible due to financial hardship. The High Court therefore interfered only to that limited extent, set aside the stay condition for fresh consideration on hardship, and left the remaining aspects undisturbed. en-us Mon, 29 Oct 2018 00:00:00 +0530 Fri, 05 Apr 2019 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369804 A stay order imposing a deposit condition must take account of the assessee's pleaded financial incapacity, because recovery requirements have to be balanced against the ability to comply and the risk to business continuity. Here, the Tribunal had noted challenges to jurisdiction and the charging provision, but it did not deal with the specific plea that payment was impossible due to financial hardship. The High Court therefore interfered only to that limited extent, set aside the stay condition for fresh consideration on hardship, and left the remaining aspects undisturbed. Case-Laws VAT and Sales Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369804