Continuation of recovery proceedings permits ongoing recovery after appeal if dues change, with notice and intimation requirements. Where a notice of demand for Government dues is served and appeal, revision or other proceedings follow, an enhancement of dues triggers service of a further notice for the enhanced amount and permits continuation of ongoing recovery without fresh notice from the stage where they stood; a reduction does not require a fresh notice, but the Commissioner must intimate the reduction to the taxable person and appropriate recovery authority, and recovery may continue in relation to the reduced amount from the same stage.
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.
Continuation of recovery proceedings permits ongoing recovery after appeal if dues change, with notice and intimation requirements.
Where a notice of demand for Government dues is served and appeal, revision or other proceedings follow, an enhancement of dues triggers service of a further notice for the enhanced amount and permits continuation of ongoing recovery without fresh notice from the stage where they stood; a reduction does not require a fresh notice, but the Commissioner must intimate the reduction to the taxable person and appropriate recovery authority, and recovery may continue in relation to the reduced amount from the same stage.
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