Stay Application should not be disposed of in a routine manner unmindful of the consequences flowing from the order

Applications for stay should not be disposed of in a routine manner unmindful of the consequences flowing from the order requiring the assessee to deposit full or part of the demand; Three aspects to be focused while dealing with the applications for dispensing of pre- deposit are: (a) prima facie case, (b) balance of convenience, and (c) irreparable loss; Interim orders ought not to be granted merely because a prima facie case has been shown; The balance of convenience must be clearly in favor of making of an interim order and there should not be the slightest

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