Interim protection against coercive recovery granted where an incorrectly uploaded demand required rectification.

Interim protection against coercive recovery was granted where the demand was stated to have been uploaded erroneously and rectification was said to be required. The Delhi HC noted that the concerned departments could pass rectification orders by the next hearing and, pending further consideration, directed that no coercive steps be taken against the petitioner.

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Issues: (i) Whether interim protection against coercive recovery was warranted in view of the alleged error in uploading the demand and the stated need for rectification.

Analysis: The petition challenged the impugned demand orders and pointed out that the demand had been uploaded incorrectly. The Court noted that the demand itself was stated to have been erroneously uploaded and observed that, if rectification orders were required, the concerned departments could pass them by the next date of hearing. Pending further consideration, the Court directed that no coercive steps be taken against the petitioner.

Conclusion: Interim protection against coercive action was granted in favour of the petitioner.

Final Conclusion: The matter was kept pending for further hearing, with temporary protection ensured for the petitioner in the meantime.

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