https://www.taxtmi.com/caselaws?id=160031 Where an appeal and a connected application for exemption from pre-deposit or stay of recovery are pending before the Tribunal, departmental authorities should not use coercive methods to recover tax and penalty before that application is adjudicated. The Court applied the settled rule that interim relief must be considered first, and forcible recovery during the pendency of the exemption request is unjustified. The respondents were therefore restrained from proceeding with coercive recovery until the Tribunal decided the exemption application. en-us Tue, 04 Aug 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160031 Where an appeal and a connected application for exemption from pre-deposit or stay of recovery are pending before the Tribunal, departmental authorities should not use coercive methods to recover tax and penalty before that application is adjudicated. The Court applied the settled rule that interim relief must be considered first, and forcible recovery during the pendency of the exemption request is unjustified. The respondents were therefore restrained from proceeding with coercive recovery until the Tribunal decided the exemption application. Case-Laws VAT and Sales Tax Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160031