https://www.taxtmi.com/caselaws?id=771142 Where an assessee had already made the minimum 20% pre-deposit and the appeal and stay application were pending, adjustment of the entire refund against demand beyond that threshold was impermissible. The Karnataka High Court followed the co-ordinate bench view that recovery should not be enforced beyond the required pre-deposit during pendency of the appeal. The adjustment communication was therefore unsustainable and was quashed, with a direction to refund the excess amount with applicable interest and to restrain further coercive recovery until the stipulated period after disposal of the appeal. en-us Thu, 17 Apr 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771142 Where an assessee had already made the minimum 20% pre-deposit and the appeal and stay application were pending, adjustment of the entire refund against demand beyond that threshold was impermissible. The Karnataka High Court followed the co-ordinate bench view that recovery should not be enforced beyond the required pre-deposit during pendency of the appeal. The adjustment communication was therefore unsustainable and was quashed, with a direction to refund the excess amount with applicable interest and to restrain further coercive recovery until the stipulated period after disposal of the appeal. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771142