Stay of Tax Demand Set Aside Because 20% Pre-Deposit Is Not Mandatory Delhi HC

Clearmedi Healthcare Private Limited Vs DCIT (Delhi High Court)

Stay of Demand Cannot Be Denied Mechanically — 20% Pre-Deposit Not a Mandatory Condition under Section 220(6): Delhi HC

The Hon’ble Delhi High Court held that the impugned order rejecting the stay application solely on the ground of non-payment of 20% of the disputed demand was non-speaking, mechanical, and unsustainable in law. The Court reiterated that CBDT Office Memorandums dated 29.02.2016 and 31.07.2017 neither prescribe nor mandate a fixed pre-deposit and cannot operate as a fetter on

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