https://www.taxtmi.com/caselaws?id=161094 Section 22 of SICA barred coercive recovery of sales tax dues for the period before the BIFR cut-off date of 30 June 2001. The court held that recovery for the pre-cut-off period could proceed only in accordance with the BIFR-approved revival and rehabilitation scheme or with the BIFR's prior approval. The direction relating to statutory forms was treated as consequential to that restraint on recovery. Relief was therefore confined to protection against coercive recovery for the relevant pre-cut-off dues, while recovery for later dues remained subject to law and the BIFR framework. en-us Mon, 03 Sep 2001 00:00:00 +0530 Tue, 31 Dec 2013 17:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161094 Section 22 of SICA barred coercive recovery of sales tax dues for the period before the BIFR cut-off date of 30 June 2001. The court held that recovery for the pre-cut-off period could proceed only in accordance with the BIFR-approved revival and rehabilitation scheme or with the BIFR's prior approval. The direction relating to statutory forms was treated as consequential to that restraint on recovery. Relief was therefore confined to protection against coercive recovery for the relevant pre-cut-off dues, while recovery for later dues remained subject to law and the BIFR framework. Case-Laws VAT and Sales Tax Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161094