https://www.taxtmi.com/caselaws?id=761409 Section 18A(5) of the Central Sales Tax Act, 1956 permits the appellate authority to grant stay on terms it considers fit, including requiring a specified portion of tax to be deposited before admission of the appeal. The Punjab and Haryana High Court treated the Tribunal's direction to deposit 10% of the tax due as a permissible pre-condition linked to admission and stay, not as an unlawful restriction on the appeal. The challenge to the interim order therefore failed, and no interference was warranted. en-us Mon, 21 Oct 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761409 Section 18A(5) of the Central Sales Tax Act, 1956 permits the appellate authority to grant stay on terms it considers fit, including requiring a specified portion of tax to be deposited before admission of the appeal. The Punjab and Haryana High Court treated the Tribunal's direction to deposit 10% of the tax due as a permissible pre-condition linked to admission and stay, not as an unlawful restriction on the appeal. The challenge to the interim order therefore failed, and no interference was warranted. Case-Laws VAT / Sales Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761409