2020 (3) TMI 1095

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....under the provisions of Revenue Recovery Act, 1968 and proceedings under Section 194N of the Income Tax Act. 2. The entire world is facing the threat of CORONA virus named by World Health Organization as Covid-19 and pandemic. There have been a large number of cases in India, including in the State of Kerala, majority of detection is being reported in the newspapers and on news channels as well. Even the President of the Indian Medical Association, Kerala, Dr.Rajeev Jayadevan has issued a write-up dated 16.03.2020 circulated on what'sapp explaining spread of virus when people gather in groups and armour to this is social distance. 3. People are requested to stay away from any potential source of virus and since Kerala has 42 lacs ....

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....at the stage of first appeal or second appeal, despite filing of the interim applications, the recovery notices are being issued impelling the litigants to approach this court for issuance of direction to the authorities to take the application for interim stay out of turn as appeals are taken seniority-wise. On notices under section 194N of Income Tax Act introduced with effect from 1st September, 2019 mandating Banking Societies to deduct 2% of TDS in case of transaction above 1 Crore under proviso giving exemption to certain societies like clause (ii) of clause (b) of Section ibid, this court, two days back, passed a detailed interim order. Considering such situation, many writs involving same controversy are being filed daily. 5. Sim....

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.... erstwhile KVAT, GST, recovery of tax on motor vehicles and building tax to defer the recovery proceedings or coercive measures till 06.04.2020. 9. In order to overcome the apprehension that this general order may cause impediment or hindrance to persons who are willing to opt for the Amnesty Scheme, it is made clear that this order will not be an impediment for any of such defaulters to avail the Amnesty scheme as and when such scheme is promulgated or in vogue. It is also made clear that the borrowers of the bank, if want to pay off the dues of the bank, it will be open to them to abide by any of the RBI directives or any other directive which is likely to come into place de hors this order. 10. Similarly, defaulters of GST, KVAT, B....