Tax arrears recovery: pre-deposit secures a stay on remaining dues while insolvency proceedings override recovery actions.

Recovery of tax arrears occurs when adjudication fixes amounts payable - tax, interest, penalty, late fees or cess - which then become arrears recoverable from the taxpayer. Arrears exclude unconfirmed demands in show cause notices or matters remanded for de novo adjudication. Categories include litigation/appeal arrears, restrained arrears where insolvency proceedings exist, arrears within appeal period, and other recoverable arrears. Mandatory pre-deposit for appeals effects a stay on the balance; finality of proceedings converts confirmed demands into recoverable arrears. Insolvency proceedings under the Insolvency and Bankruptcy Code override GST recovery measures.

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