https://www.taxtmi.com/caselaws?id=401334 A stay application on tax demand must be decided consistently with the Tribunal's own findings on prima facie case and financial hardship. Where the Tribunal records that a prima facie case is made out and that full deposit would cause undue hardship, a further direction to deposit 10% of the disputed tax is arbitrary, illegal, and unsustainable. In revisional jurisdiction, however, the Court would not order refund of amounts already recovered from the assessee's account when the challenge is confined to the stay order, leaving the assessee to seek separate appropriate relief. The stay order was therefore interfered with and the appeal was directed to be decided expeditiously on merits. en-us Thu, 26 Nov 2020 00:00:00 +0530 Fri, 04 Dec 2020 08:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401334 A stay application on tax demand must be decided consistently with the Tribunal's own findings on prima facie case and financial hardship. Where the Tribunal records that a prima facie case is made out and that full deposit would cause undue hardship, a further direction to deposit 10% of the disputed tax is arbitrary, illegal, and unsustainable. In revisional jurisdiction, however, the Court would not order refund of amounts already recovered from the assessee's account when the challenge is confined to the stay order, leaving the assessee to seek separate appropriate relief. The stay order was therefore interfered with and the appeal was directed to be decided expeditiously on merits. Case-Laws VAT and Sales Tax Thu, 26 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401334