https://www.taxtmi.com/caselaws?id=154378 Stay of recovery of disputed sales tax was treated as an order extending time for payment under section 38(4), not merely as an order under section 55(5) or section 55(6), because the appellate authority in substance deferred enforcement of the tax demand. Although the underlying liability continued and the amount remained due, the proviso to section 43 could not be used to adjust a later refund against that stayed demand. Once recovery proceedings were stayed, refund set-off would operate as an impermissible recovery step. The assessee's refund was therefore protected and the department's adjustment was disallowed. en-us Tue, 06 Nov 1984 00:00:00 +0530 Mon, 19 Aug 2013 13:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154378 Stay of recovery of disputed sales tax was treated as an order extending time for payment under section 38(4), not merely as an order under section 55(5) or section 55(6), because the appellate authority in substance deferred enforcement of the tax demand. Although the underlying liability continued and the amount remained due, the proviso to section 43 could not be used to adjust a later refund against that stayed demand. Once recovery proceedings were stayed, refund set-off would operate as an impermissible recovery step. The assessee's refund was therefore protected and the department's adjustment was disallowed. Case-Laws VAT and Sales Tax Tue, 06 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154378