https://www.taxtmi.com/caselaws?id=378880 Under the Bihar Value Added Tax Act and Rules, interim stay of penalty recovery pending appeal could not be made conditional on a compulsory pre-deposit. Rule 46(1) allows an assessee to seek interim relief against assessment, interest or penalty, and Rule 46(4)(iii) permits conditions only in relation to stay of tax and interest recovery. The court held that this discretion does not extend to penalty stay applications, so the authority may grant or refuse stay, but cannot add a pre-deposit condition once stay is allowed. The pre-deposit requirement was therefore unsustainable, and the appeal was to proceed without coercive insistence on such deposit. en-us Thu, 28 Mar 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378880 Under the Bihar Value Added Tax Act and Rules, interim stay of penalty recovery pending appeal could not be made conditional on a compulsory pre-deposit. Rule 46(1) allows an assessee to seek interim relief against assessment, interest or penalty, and Rule 46(4)(iii) permits conditions only in relation to stay of tax and interest recovery. The court held that this discretion does not extend to penalty stay applications, so the authority may grant or refuse stay, but cannot add a pre-deposit condition once stay is allowed. The pre-deposit requirement was therefore unsustainable, and the appeal was to proceed without coercive insistence on such deposit. Case-Laws VAT and Sales Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378880