https://www.taxtmi.com/caselaws?id=161189 A fresh notice for recovery of tax arrears was not invalid merely because an earlier recovery notice had been withdrawn, since no statutory prohibition or limitation barred a further notice. The court also held that objections to the recovery process were premature at the stage when proceedings under section 26 of the Tamil Nadu General Sales Tax Act had not yet been initiated. Any grievance against waiver orders had to be pursued before the competent forum, while contentions against recovery could be raised when the statutory proceedings were actually taken and decided on merits in accordance with law. en-us Wed, 13 Aug 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161189 A fresh notice for recovery of tax arrears was not invalid merely because an earlier recovery notice had been withdrawn, since no statutory prohibition or limitation barred a further notice. The court also held that objections to the recovery process were premature at the stage when proceedings under section 26 of the Tamil Nadu General Sales Tax Act had not yet been initiated. Any grievance against waiver orders had to be pursued before the competent forum, while contentions against recovery could be raised when the statutory proceedings were actually taken and decided on merits in accordance with law. Case-Laws VAT and Sales Tax Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161189