Notice of demand limited to enhanced dues; prior confirmed tax may be recovered from pre-appeal stage. The notice of demand must be issued only for the enhanced dues confirmed on appeal/revision; amounts already confirmed before disposal may continue to be recovered from the stage where recovery proceedings stood immediately before the appeal/revision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice of demand limited to enhanced dues; prior confirmed tax may be recovered from pre-appeal stage.
The notice of demand must be issued only for the enhanced dues confirmed on appeal/revision; amounts already confirmed before disposal may continue to be recovered from the stage where recovery proceedings stood immediately before the appeal/revision.
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