https://www.taxtmi.com/caselaws?id=212026 Immediate coercive recovery after dismissal of a first appeal was treated as arbitrary where the assessee still had time to file a second appeal and seek stay. A minimum 10-day interval before pressing recovery was identified as an appropriate safeguard against hardship, and the proposed departmental circular was directed to be implemented for that purpose. The refund request was not examined on merits because the statutory appellate remedy remained available, so that issue was left open for consideration at the appropriate stage. en-us Tue, 13 Sep 2011 00:00:00 +0530 Mon, 25 Feb 2013 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212026 Immediate coercive recovery after dismissal of a first appeal was treated as arbitrary where the assessee still had time to file a second appeal and seek stay. A minimum 10-day interval before pressing recovery was identified as an appropriate safeguard against hardship, and the proposed departmental circular was directed to be implemented for that purpose. The refund request was not examined on merits because the statutory appellate remedy remained available, so that issue was left open for consideration at the appropriate stage. Case-Laws VAT and Sales Tax Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212026