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VAT - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Stay of recovery - The first appellate authority proceeds to ...


Appellate Authority Criticized for Routine 25% Tax Payment Order Without Proper Consideration in Stay Applications.

May 4, 2021

Case Laws     VAT and Sales Tax     HC

Stay of recovery - The first appellate authority proceeds to pass a rather mechanical order calling upon the petitioner to remit a further 25% of tax and furnish a bank guarantee for the balance. This is akin to orders that are routinely passed in stay applications and ought not to be passed, as a matter of rote. - HC

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