Interim protection against recovery pending stay consideration where additional evidence requires opportunity for objection.

Interim protection against recovery may be granted pending consideration of a stay application where the appellant seeks to rely on additional technical evidence. The Tribunal noted that such evidence cannot be introduced without giving the revenue an opportunity to object, and directed the appellant to file the miscellaneous application in the prescribed manner. Recovery proceedings were ordered not to be pursued until the stay application was heard. The operative effect was that interim relief was available, but only subject to proper filing and consideration of the applications concerning additional evidence and stay.

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Issues: Whether the appellant was entitled to interim protection against recovery pending consideration of the stay application and permission to rely on additional evidence.

Analysis: The appellant sought time to move a miscellaneous application for permission to produce and rely upon technical evidence. The Tribunal noted that the revenue was entitled to object to such material and therefore directed that the miscellaneous application be filed in the prescribed manner. Pending hearing of the stay application, the Tribunal directed that recovery proceedings should not be pursued.

Conclusion: Interim protection against recovery was granted in favour of the appellant, subject to filing and consideration of the miscellaneous application and stay application.

Ratio Decidendi: Where additional evidence is sought to be relied upon, the opposing party must have an opportunity to respond, and interim protection may be granted pending consideration of the stay application.

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