https://www.taxtmi.com/caselaws?id=761187 An appellate pre-deposit order directing deposit of 20% of the demand was found vulnerable for interim purposes because the petitioner's exemption-notification plea had not been considered. On a prima facie reading, the court held that the petitioner had made out a prima facie case, and the appellate authority's failure to engage with the principal contention amounted to non-application of mind for the limited purpose of interim relief. Coercive recovery was stayed during the pendency of the appeal, and the writ petition was disposed of without expressing any view on the merits of the tax dispute. en-us Wed, 28 Aug 2024 00:00:00 +0530 Mon, 04 Nov 2024 18:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761187 An appellate pre-deposit order directing deposit of 20% of the demand was found vulnerable for interim purposes because the petitioner's exemption-notification plea had not been considered. On a prima facie reading, the court held that the petitioner had made out a prima facie case, and the appellate authority's failure to engage with the principal contention amounted to non-application of mind for the limited purpose of interim relief. Coercive recovery was stayed during the pendency of the appeal, and the writ petition was disposed of without expressing any view on the merits of the tax dispute. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761187