https://www.taxtmi.com/caselaws?id=106182 Interim coercive recovery may be restrained in an exceptional tax matter where immediate enforcement would seriously prejudice public interest, and the assessee can satisfy any eventual liability later. The Court balanced the appellant public sector undertaking's obligation to continue PDS kerosene sales against its financial capacity, and protected it from coercive steps while directing the first appellate authority to decide the pending appeal within three months. The Court expressly declined to express any view on whether the transactions were PDS sales or on the merits of the tax dispute. en-us Thu, 07 Aug 2008 00:00:00 +0530 Thu, 22 Aug 2013 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106182 Interim coercive recovery may be restrained in an exceptional tax matter where immediate enforcement would seriously prejudice public interest, and the assessee can satisfy any eventual liability later. The Court balanced the appellant public sector undertaking's obligation to continue PDS kerosene sales against its financial capacity, and protected it from coercive steps while directing the first appellate authority to decide the pending appeal within three months. The Court expressly declined to express any view on whether the transactions were PDS sales or on the merits of the tax dispute. Case-Laws VAT and Sales Tax Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106182