https://www.taxtmi.com/caselaws?id=425096 Section 51(4) of the Tamil Nadu Value Added Tax Act permits conditional stay, and the automatic vacation proviso is aimed at preventing assessees from prolonging interim protection while delaying appeal disposal. Where the assessee has complied with the stay conditions, cooperated in the hearing, and the delay is not attributable to it, the proviso cannot be applied mechanically and extension of stay may be granted on good cause. The appellate authority's refusal to extend stay was therefore unsustainable, and continuation of stay was directed subject to extension of the bank guarantee and time-bound disposal of the appeals. en-us Fri, 08 Jul 2022 00:00:00 +0530 Sat, 16 Jul 2022 09:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425096 Section 51(4) of the Tamil Nadu Value Added Tax Act permits conditional stay, and the automatic vacation proviso is aimed at preventing assessees from prolonging interim protection while delaying appeal disposal. Where the assessee has complied with the stay conditions, cooperated in the hearing, and the delay is not attributable to it, the proviso cannot be applied mechanically and extension of stay may be granted on good cause. The appellate authority's refusal to extend stay was therefore unsustainable, and continuation of stay was directed subject to extension of the bank guarantee and time-bound disposal of the appeals. Case-Laws VAT and Sales Tax Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425096