https://www.taxtmi.com/caselaws?id=237641 When a statutory voluntary compliance scheme is invoked and the application is prima facie maintainable, coercive recovery under section 87 should be kept in abeyance until the competent authority decides the application. The court found that the petitioner had shown the conditions for consideration under sections 106 and 107 of the Finance Act, 1994, and that allowing recovery or garnishee action before disposal would defeat the scheme's purpose. Recovery proceedings were therefore suspended pending decision on the application, and the authority was directed to decide it within 60 days. en-us Mon, 16 Sep 2013 00:00:00 +0530 Tue, 11 Feb 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237641 When a statutory voluntary compliance scheme is invoked and the application is prima facie maintainable, coercive recovery under section 87 should be kept in abeyance until the competent authority decides the application. The court found that the petitioner had shown the conditions for consideration under sections 106 and 107 of the Finance Act, 1994, and that allowing recovery or garnishee action before disposal would defeat the scheme's purpose. Recovery proceedings were therefore suspended pending decision on the application, and the authority was directed to decide it within 60 days. Case-Laws Service Tax Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237641