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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tax Recovery Suspended: Interim Relief Granted for Appeal Resolution Under TNGST Act Section Pending Final Determination</h1> HC Madras granted relief in tax recovery case by directing respondent to suspend account attachment proceedings pending resolution of petitioner's Appeal. ... Deferment of recovery proceedings pending disposal of appeal - right to pursue statutory appellate remedy - initiation of recovery under TNGST ActDeferment of recovery proceedings pending disposal of appeal - initiation of recovery under TNGST Act - Direction to defer recovery proceedings initiated pursuant to the impugned assessment order until disposal of the statutory appeal filed by the petitioner. - HELD THAT: - The petitioner challenged the assessment order dated 30.04.2024 before the Appellate Authority by filing an appeal dated 28.08.2024 and, nonetheless, the respondent proceeded with recovery proceedings and effected a bank recovery. The Court recognised that the petitioner must pursue the statutory remedy of appeal, but having regard to the fact that recovery had been initiated and executed, the Court exercised its writ jurisdiction to preserve the status quo by directing deferment of further recovery action. The order does not decide the merits of the assessment; it is a provisional direction to postpone recovery until the appellate forum decides the appeal. [Paras 7]Recovery proceedings are to be deferred until the disposal of the appeal filed by the petitioner dated 28.08.2024.Final Conclusion: Writ petition disposed by directing the respondent to defer recovery proceedings pursuant to the impugned order until the appellate authority disposes of the appeal filed on 28.08.2024; petitioner to pursue statutory remedy before the Appellate Authority. The High Court of Madras heard a Writ Petition challenging an order under the TNGST Act 2017 for tax recovery from a bank account. The petitioner had also filed an Appeal. The court directed the respondent to defer recovery proceedings until the Appeal is disposed of. The Writ Petition was disposed of with no costs.
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