Corporate TaxArticle·23 April 2026

Recovery Stayed Pending Appeal

By J the App

Executive Summary

The Court directed the appellate authority to expeditiously dispose of delay condonation and stay applications, andgranted interim protection by staying recovery proceedings.

The ruling reinforces procedural fairness and safeguards taxpayer rights during pendency of statutory remedies.

Issues for Determination

1. Whether recovery proceedings can continue pending disposal of delay condonatio...

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