https://www.taxtmi.com/caselaws?id=789441 Stay of recovery pending second appeal under the Odisha Entry Tax Act is discretionary, and a writ court may still grant limited interim protection where the balance of convenience justifies it. Where the assessee had not adequately explained non-production of supporting documents before the assessing and appellate authorities, unconditional stay was refused. However, in view of the pre-deposit already made, conditional protection against coercive recovery was allowed on deposit of 30% of the balance demand within the stipulated time, failing which the revenue could proceed in accordance with law. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789441 Stay of recovery pending second appeal under the Odisha Entry Tax Act is discretionary, and a writ court may still grant limited interim protection where the balance of convenience justifies it. Where the assessee had not adequately explained non-production of supporting documents before the assessing and appellate authorities, unconditional stay was refused. However, in view of the pre-deposit already made, conditional protection against coercive recovery was allowed on deposit of 30% of the balance demand within the stipulated time, failing which the revenue could proceed in accordance with law. Case-Laws VAT / Sales Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789441