https://www.taxtmi.com/caselaws?id=160588 Coercive recovery based on an assessment order under challenge was held improper while the statutory appeal and exemption application remained pending before the Tribunal. Because the Tribunal had not become functional and the exemption request was still undecided, the respondents could not proceed with recovery or cancel the exemption certificate. The proper course was to await a decision on the exemption application before taking any enforcement action. The operative effect was a restraint on coercive recovery and related steps until the Tribunal determined the pending request for exemption from payment of tax. en-us Thu, 08 Mar 2001 00:00:00 +0530 Fri, 20 Dec 2013 15:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160588 Coercive recovery based on an assessment order under challenge was held improper while the statutory appeal and exemption application remained pending before the Tribunal. Because the Tribunal had not become functional and the exemption request was still undecided, the respondents could not proceed with recovery or cancel the exemption certificate. The proper course was to await a decision on the exemption application before taking any enforcement action. The operative effect was a restraint on coercive recovery and related steps until the Tribunal determined the pending request for exemption from payment of tax. Case-Laws VAT and Sales Tax Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160588