https://www.taxtmi.com/caselaws?id=24681 Section 31(5) of the Tamil Nadu General Sales Tax Act, 1959 does not create an automatic stay on filing an appeal, but it requires the appellate authority to decide a stay request judicially and by a speaking order. The authority must consider relevant factors such as prima facie case, tax burden, hardship, security offered, and impact on public revenue; a mechanical refusal without reasons is invalid. The impugned stay orders were quashed, and the matters were remitted for fresh consideration with interim protection against recovery until reconsideration. en-us Thu, 24 Mar 1988 00:00:00 +0530 Thu, 28 Apr 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24681 Section 31(5) of the Tamil Nadu General Sales Tax Act, 1959 does not create an automatic stay on filing an appeal, but it requires the appellate authority to decide a stay request judicially and by a speaking order. The authority must consider relevant factors such as prima facie case, tax burden, hardship, security offered, and impact on public revenue; a mechanical refusal without reasons is invalid. The impugned stay orders were quashed, and the matters were remitted for fresh consideration with interim protection against recovery until reconsideration. Case-Laws VAT and Sales Tax Thu, 24 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24681