https://www.taxtmi.com/caselaws?id=207320 Pendency of an assessee's appeal did not bar recovery under Section 87(c) of the Finance Act, 1994, because the demand remained payable and no stay of recovery was operating. The Court held that the mere filing of an appeal does not suspend the statutory power to distrain movable and immovable property for recovery, especially where the pre-deposit condition for entertaining the appeal had not been complied with. It further noted that hardship or the possibility of further remedies cannot curtail the recovery power or the Court's writ discretion. The attachment notices were therefore upheld. en-us Tue, 15 Nov 2011 00:00:00 +0530 Wed, 20 Aug 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207320 Pendency of an assessee's appeal did not bar recovery under Section 87(c) of the Finance Act, 1994, because the demand remained payable and no stay of recovery was operating. The Court held that the mere filing of an appeal does not suspend the statutory power to distrain movable and immovable property for recovery, especially where the pre-deposit condition for entertaining the appeal had not been complied with. It further noted that hardship or the possibility of further remedies cannot curtail the recovery power or the Court's writ discretion. The attachment notices were therefore upheld. Case-Laws Service Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207320