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.
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.
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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