Overlapping show cause notices and interim protection against coercive recovery pending clarification on assessment proceedings.

Multiple overlapping show cause notices covering different periods were challenged, with the absence of clarification on whether they would be bifurcated or consolidated. Final assessment orders had meanwhile been passed, but an earlier direction indicated that any such orders would remain subject to the writ petition. The court therefore kept the matter pending for replies and rejoinder and granted interim protection by restraining coercive action pursuant to the specified assessment orders until further consideration.

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Issues: Whether, pending replies and further hearing, the respondents should be restrained from taking coercive measures pursuant to the impugned assessment orders and connected proceedings.

Analysis: The writ petition raised a principal challenge concerning multiple show cause notices covering overlapping periods, and the respondents had not yet clarified how those notices were to be bifurcated or consolidated. In the meantime, final assessment orders had been passed, and the earlier direction was that any such orders would abide by the result of the writ petition. The matter was therefore kept pending for replies and rejoinder, while interim protection was considered necessary.

Outcome: The respondents were directed to file replies and the petitioner was permitted to file a rejoinder. Pending further consideration, the respondents were restrained from taking coercive action pursuant to the specified assessment orders.

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