COURT: | Kerala High Court |
CORAM: | Dama Seshadri Naidu J |
SECTION(S): | 220(6) |
GENRE: | Domestic Tax |
CATCH WORDS: | coercive recovery, stay of demand |
COUNSEL: | Jose Jacob |
DATE: | December 12, 2018 (Date of pronouncement) |
DATE: | December 24, 2018 (Date of publication) |
AY: | - |
FILE: | Click here to view full post with file download link |
CITATION: | |
S. 220(6) Stay of demand: If the assessee has exercised on time its statutory remedy of filing an appeal and also filed a stay petition, procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition |
I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition
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