https://www.taxtmi.com/caselaws?id=278583 Where an assessee had already deposited 12.5% of the disputed tax to pursue a statutory appeal, the authority considering a stay application was required to assess only whether a prima facie case existed for interim protection. It was not justified in entering findings on the merits while the appeal remained pending, as such observations could prejudice appellate adjudication. On that basis, coercive recovery of the remaining disputed tax during the pendency of the appeal was held unjustified, and refusal of stay was unsustainable. en-us Tue, 03 Jul 2018 00:00:00 +0530 Wed, 13 Feb 2019 06:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278583 Where an assessee had already deposited 12.5% of the disputed tax to pursue a statutory appeal, the authority considering a stay application was required to assess only whether a prima facie case existed for interim protection. It was not justified in entering findings on the merits while the appeal remained pending, as such observations could prejudice appellate adjudication. On that basis, coercive recovery of the remaining disputed tax during the pendency of the appeal was held unjustified, and refusal of stay was unsustainable. Case-Laws VAT and Sales Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278583