https://www.taxtmi.com/caselaws?id=69407 A taxpayer showing a prima facie case may obtain interim protection against disputed tax recovery where continued enforcement would impede business and risk rendering the appeal ineffective. The Tribunal treated the balance of convenience as favouring stay, and held that the earlier refusal was arbitrary because it lacked a speaking order and breached natural justice. On that basis, it ordered interim stay of recovery and directed lifting of the bank attachment, while permitting the Revenue to proceed under the prescribed recovery procedure so its interests remained protected. en-us Wed, 09 Dec 1992 00:00:00 +0530 Wed, 06 Apr 2011 15:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69407 A taxpayer showing a prima facie case may obtain interim protection against disputed tax recovery where continued enforcement would impede business and risk rendering the appeal ineffective. The Tribunal treated the balance of convenience as favouring stay, and held that the earlier refusal was arbitrary because it lacked a speaking order and breached natural justice. On that basis, it ordered interim stay of recovery and directed lifting of the bank attachment, while permitting the Revenue to proceed under the prescribed recovery procedure so its interests remained protected. Case-Laws Income Tax Wed, 09 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69407