Delhi HC: Income Tax Evasion Complaint Not Premature Despite Pending Reassessment  ||  Patna HC:Before Harshest Punishment, Authority Must Consider Officer’s Reply  ||  SC: All Stray Dogs in Delhi To Be Shifted To Shelters; No Release Back To Streets  ||  Delhi HC: State Must Avoid Delays Like Prosecutor Appointment  ||  SC Refuses to Delete Remarks Against Senthil Balaji  ||  SC: Cannot Restrict Convicted Persons From Forming Political Parties Solely Due To Disqualification  ||  Karnataka HC: Cannot Compel Govt to Follow National Education Policy  ||  SC Upholds Medha Patkar’s Conviction in VK Saxena Defamation Case  ||  SC Upholds Madras HC Order to Remove Political Flagpoles From Public Land  ||  SC Upholds Conviction of Punjab Jail Official For Undertrial Escape Plot    

Recovery of confirmed demands during pendency of stay application- (Ministry of Finance ) (04 Jul 2016)

MANU/EXCR/0024/2016

Excise

The Ministry of Finance brought changes to its 2013 notification on the recovery of confirmed demands while assessee’s stay application remains pending, in light of court decisions.

Courts have not been in favour of the Department collecting confirmed demands from the assessee during pendency of the stay, unless the demand has been conformed by CESTAT or the High Court.

The Ministry, erring on the side of caution, stated that even in the case of demands confirmed by court, recovery should be initiated only after 60 days from the order of the court.

Relevant : Recovery of confirmed demand MANU/EXCR/0002/2013 Amendments to the Appeal provisions MANU/EXCR/0008/2014

Tags : EXCISE   CONFIRMED DEMAND   STAY APPLICATION  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved