https://www.taxtmi.com/caselaws?id=220842 Where a statutory VAT settlement mechanism is invoked, the competent Settlement Authority must decide the application expeditiously in accordance with the Act and the settlement procedure. Pending that decision, coercive recovery should ordinarily remain restrained, subject to payment of undisputed dues under the scheme. The High Court applied this approach to the petitioner's settlement request and protected the assessee from recovery action until disposal of the application, while directing timely consideration by the authority. No determination was made on the merits of the underlying tax liability. en-us Wed, 23 Jan 2013 00:00:00 +0530 Tue, 22 Jul 2014 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220842 Where a statutory VAT settlement mechanism is invoked, the competent Settlement Authority must decide the application expeditiously in accordance with the Act and the settlement procedure. Pending that decision, coercive recovery should ordinarily remain restrained, subject to payment of undisputed dues under the scheme. The High Court applied this approach to the petitioner's settlement request and protected the assessee from recovery action until disposal of the application, while directing timely consideration by the authority. No determination was made on the merits of the underlying tax liability. Case-Laws VAT and Sales Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220842