https://www.taxtmi.com/caselaws?id=372647 Where a taxpayer has timely filed a statutory appeal and a stay petition, procedural fairness supports restraint on coercive recovery until the appellate authority considers and disposes of the stay request. The text emphasises that interim protection preserves the efficacy of the appellate remedy and avoids premature enforcement while the stay application remains pending. It also reflects an expectation that the appellate authority should decide the stay petition expeditiously, so that the dispute can proceed without unnecessary coercive action in the meantime. en-us Thu, 20 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372647 Where a taxpayer has timely filed a statutory appeal and a stay petition, procedural fairness supports restraint on coercive recovery until the appellate authority considers and disposes of the stay request. The text emphasises that interim protection preserves the efficacy of the appellate remedy and avoids premature enforcement while the stay application remains pending. It also reflects an expectation that the appellate authority should decide the stay petition expeditiously, so that the dispute can proceed without unnecessary coercive action in the meantime. Case-Laws VAT and Sales Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372647