Pending tax revision can stay coercive recovery until the statutory remedy is decided, despite earlier non-cooperation.

Pending revision proceedings under the Tamil Nadu Value Added Tax Act, 2006 can justify keeping coercive recovery in abeyance until the statutory remedy is decided. The Madras HC noted that the assessee's revision petition under Section 22(6) had not been disposed of, making immediate recovery inappropriate, but also recorded the assessee's earlier non-cooperation in response to notices. Balancing these factors, the Court directed expeditious disposal of the revision petition within thirty days rather than setting aside the assessment or recovery action outright.

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Issues: Whether recovery proceedings could be continued when the assessee's revision petition under the Tamil Nadu Value Added Tax Act, 2006 remained undisposed of, and whether a direction was warranted for disposal of the revision petition within a time frame.

Analysis: The assessee had filed a revision petition under Section 22(6) of the Tamil Nadu Value Added Tax Act, 2006 against the assessment order. Since that statutory request had not been disposed of, immediate coercive recovery was considered inappropriate. At the same time, the record showed that the assessee had been negligent in not responding to earlier notices, so the Court balanced the competing considerations by directing expeditious disposal of the revision petition rather than annulling the assessment or recovery proceedings outright.

Conclusion: The assessee succeeded to the extent that the revision petition was ordered to be decided within thirty days and recovery proceedings were directed to remain in abeyance until the statutory proceedings were concluded.

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