https://www.taxtmi.com/caselaws?id=257762 Pending revision applications and second appeals over levy of motor spirit tax surcharge, the Court held that interim recovery need not remain conditional on deposit where the dispute raises a substantive question on the charging provision and related rules. The assessee's public sector character and the absence of any demonstrated risk that dues would become unrecoverable justified replacing the cash deposit requirement with an unconditional stay of recovery. Revenue protection was preserved by requiring an undertaking to deposit the demand, with interest and surcharge, if the final decision went against the petitioner. en-us Tue, 02 Dec 2014 00:00:00 +0530 Sat, 21 Mar 2015 10:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257762 Pending revision applications and second appeals over levy of motor spirit tax surcharge, the Court held that interim recovery need not remain conditional on deposit where the dispute raises a substantive question on the charging provision and related rules. The assessee's public sector character and the absence of any demonstrated risk that dues would become unrecoverable justified replacing the cash deposit requirement with an unconditional stay of recovery. Revenue protection was preserved by requiring an undertaking to deposit the demand, with interest and surcharge, if the final decision went against the petitioner. Case-Laws VAT and Sales Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257762