TaxTMI 
TaxTMI 
this is a very general query. if a tribunal grants a stay on a person from non-payment of any interest etc. and a higher authority (eg. High Court) subsequently revokes the stay, then is there any liability to make any payment during the stay period or is the party exempted from it? mention of one or two case laws would be helpful too. thanks.
query regarding stay period
11 Jun 2014 
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Liability during stay: revocation by a higher forum reinstates obligations and interest accrues from the higher forum's ruling.
If a higher court revokes a tribunal stay, the higher court's ruling is binding on lower authorities and liabilities governed by that ruling revive; interest on the disputed amounts is chargeable from the date of the higher court's pronouncement, leaving the taxpayer to either make interim payments or seek further stay relief from a superior forum. (AI Summary)
If a higher court revokes a tribunal stay, the higher court's ruling is binding on lower authorities and liabilities governed by that ruling revive; interest on the disputed amounts is chargeable from the date of the higher court's pronouncement, leaving the taxpayer to either make interim payments or seek further stay relief from a superior forum. (AI Summary)