https://www.taxtmi.com/caselaws?id=401439 In stay applications in tax proceedings, the authority must consider the prima facie case and, where pleaded, financial hardship, even if that assessment is only tentative and may have some bearing on the final appeal. A tribunal cannot refuse to examine interim merits merely because such consideration might prejudice the substantive adjudication, since the final decision remains independent. The text states that departure from these settled parameters makes the stay order legally unsustainable and justifies interference, with interim relief to be balanced through deposit, adjustment of amounts already paid, and security for the balance pending expeditious disposal on merits. en-us Wed, 02 Dec 2020 00:00:00 +0530 Tue, 08 Dec 2020 10:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401439 In stay applications in tax proceedings, the authority must consider the prima facie case and, where pleaded, financial hardship, even if that assessment is only tentative and may have some bearing on the final appeal. A tribunal cannot refuse to examine interim merits merely because such consideration might prejudice the substantive adjudication, since the final decision remains independent. The text states that departure from these settled parameters makes the stay order legally unsustainable and justifies interference, with interim relief to be balanced through deposit, adjustment of amounts already paid, and security for the balance pending expeditious disposal on merits. Case-Laws VAT and Sales Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401439