https://www.taxtmi.com/caselaws?id=161477 Where a statutory second appeal is pending and the appellate authority cannot grant interim protection, the writ court may restrain coercive recovery of assessed tax and penalty on equitable terms. The court balanced the assessee's hardship against the revenue's interest by making interim relief conditional on partial deposit of tax and penalty within the stipulated time. It also directed expeditious disposal of the appeal within four months, so the petitioner obtained conditional protection against recovery pending appeal. en-us Mon, 18 Mar 2002 00:00:00 +0530 Wed, 29 Jan 2014 16:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161477 Where a statutory second appeal is pending and the appellate authority cannot grant interim protection, the writ court may restrain coercive recovery of assessed tax and penalty on equitable terms. The court balanced the assessee's hardship against the revenue's interest by making interim relief conditional on partial deposit of tax and penalty within the stipulated time. It also directed expeditious disposal of the appeal within four months, so the petitioner obtained conditional protection against recovery pending appeal. Case-Laws VAT and Sales Tax Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161477