https://www.taxtmi.com/caselaws?id=159485 Coercive revenue recovery on a disputed sales tax demand was treated as unsustainable while the assessment remained under challenge in statutory appeal. The Madras HC followed an earlier Division Bench ruling and held that, where the underlying liability is sub judice before the Tribunal, recovery under sections 27 and 36 of the Tamil Nadu Revenue Recovery Act, 1864 should not be pursued on the same demand. The pendency of the appeal, even without a stay, was sufficient on these facts to prevent coercive action, and the writ petition succeeded with the recovery proceedings quashed. en-us Fri, 27 Sep 1991 00:00:00 +0530 Tue, 26 Nov 2013 13:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159485 Coercive revenue recovery on a disputed sales tax demand was treated as unsustainable while the assessment remained under challenge in statutory appeal. The Madras HC followed an earlier Division Bench ruling and held that, where the underlying liability is sub judice before the Tribunal, recovery under sections 27 and 36 of the Tamil Nadu Revenue Recovery Act, 1864 should not be pursued on the same demand. The pendency of the appeal, even without a stay, was sufficient on these facts to prevent coercive action, and the writ petition succeeded with the recovery proceedings quashed. Case-Laws VAT and Sales Tax Fri, 27 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159485