Pre-deposit compliance and coercive recovery restrained until the appellate authority decides the pending application.

Pending consideration of a taxpayer's application before the appellate authority on compliance with the pre-deposit requirement under the Maharashtra Value Added Tax Act, coercive recovery was restrained. The taxpayer had already filed an appeal and stay application, and had separately sought a decision on whether the pre-deposit condition had been satisfied. As that application remained undecided, the Court directed the appellate authority to determine it expeditiously and in accordance with law, while granting interim protection against recovery until that decision was made.

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Issues: Whether coercive recovery could be continued pending consideration of the petitioner's application before the appellate authority on compliance with the pre-deposit requirement under the Maharashtra Value Added Tax Act.

Analysis: The petitioner had already filed an appeal and a stay application before the appellate authority and had also moved a separate application asserting compliance with the pre-deposit requirement. That application had not yet been decided. In these circumstances, the Court considered it appropriate that the appellate authority first decide the application expeditiously and in accordance with law, and granted interim protection against coercive recovery till such decision.

Conclusion: Coercive recovery was restrained until the appellate authority decided the pending application, and the petitioner obtained interim relief.

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