https://www.taxtmi.com/caselaws?id=788554 The Commissioner's power to stay realization of tax, interest or penalty under Section 17(7) of the Odisha Entry Tax Act, 1999 had to be exercised on reasons relevant to stay while the appeal remained pending before the Tribunal. Refusal on the ground that consideration of the application might touch the merits of the appeal was unsustainable, because any such observations are only tentative and do not bind the Tribunal on the merits. The order was also defective because it did not record proper reasons for declining relief. The refusal to consider the stay application was therefore set aside. en-us Thu, 19 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788554 The Commissioner's power to stay realization of tax, interest or penalty under Section 17(7) of the Odisha Entry Tax Act, 1999 had to be exercised on reasons relevant to stay while the appeal remained pending before the Tribunal. Refusal on the ground that consideration of the application might touch the merits of the appeal was unsustainable, because any such observations are only tentative and do not bind the Tribunal on the merits. The order was also defective because it did not record proper reasons for declining relief. The refusal to consider the stay application was therefore set aside. Case-Laws VAT / Sales Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788554