Circular sets general 20% tax recovery deposit, but authority may grant lower deposit based on individual facts

SC held that while a circular set a general 20% deposit condition for stay of tax recovery, authorities may, on individual facts, grant deposit orders for a lesser percentage. The circular does not fetter the quasi-judicial discretion of the Commissioner to fix a lower deposit. The appeal was disposed of on that basis and any pending applications were also disposed of.

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The Supreme Court of India in 2018 (7) TMI 1905 - SC, with Judges Rohinton Fali Nariman and Indu Malhotra, condoned delay and granted leave. The court clarified that administrative Circular will not restrict the Commissioner's authority as a quasi-judicial body. Authorities can grant deposit orders less than 20% in individual cases pending appeal. The appeal was disposed of, and any pending applications were also disposed of.

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