Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Filing a first appeal against a disputed tax demand does not automatically stay recovery. A stay requires valid reasons and a specific stay petition; where no petition was filed before recovery, the taxpayer cannot claim a stay as of right or obtain refund merely because the appeal remained pending. Refund of the amount already recovered was therefore declined. However, substantial recovery already made may justify protection against further coercive recovery until disposal of the first appeal.....