Show cause notices may be issued but enforcement suspended while an appellate decision on the same tax issue is pending. Show cause cum demand notices on the same legal issue may be issued to protect revenue, but enforcement and final orders must be suspended where the Department's appeal on that issue is pending before the Supreme Court; this follows the Tribunal's order referencing its earlier TELCO view and accords with prior Board circulars treating Tribunal judgments as judgments in personam.
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.
Show cause notices may be issued but enforcement suspended while an appellate decision on the same tax issue is pending.
Show cause cum demand notices on the same legal issue may be issued to protect revenue, but enforcement and final orders must be suspended where the Department's appeal on that issue is pending before the Supreme Court; this follows the Tribunal's order referencing its earlier TELCO view and accords with prior Board circulars treating Tribunal judgments as judgments in personam.
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