https://www.taxtmi.com/caselaws?id=793462 Pending disposal of a second appeal under the Orissa Entry Tax Act, 1999, the Court applied the statutory stay framework under Section 7(5) read with Section 16(4) and declined to examine the assessment merits. To balance revenue protection with appellate relief, it directed the assessee to pay the quantified tax and interest in three equal instalments. Recovery of the penalty component was kept in abeyance until the second appeal is decided, giving only partial interim relief while preserving the disputed penalty demand for later consideration. en-us Fri, 12 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793462 Pending disposal of a second appeal under the Orissa Entry Tax Act, 1999, the Court applied the statutory stay framework under Section 7(5) read with Section 16(4) and declined to examine the assessment merits. To balance revenue protection with appellate relief, it directed the assessee to pay the quantified tax and interest in three equal instalments. Recovery of the penalty component was kept in abeyance until the second appeal is decided, giving only partial interim relief while preserving the disputed penalty demand for later consideration. Case-Laws VAT / Sales Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793462