https://www.taxtmi.com/caselaws?id=163065 Where a statutory appeal was available against an assessment under the Tamil Nadu Value Added Tax Act, 2006, the Court held that coercive recovery should not be pursued in a manner that defeats that appellate remedy. As the dispute involved factual findings that could be examined by the appellate authority, the petitioner was permitted to file the appeal within the stipulated time. The communication issued to the bank for realisation of the disputed amount was withdrawn, and immediate recovery was protected against while the statutory remedy remained available. en-us Mon, 05 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163065 Where a statutory appeal was available against an assessment under the Tamil Nadu Value Added Tax Act, 2006, the Court held that coercive recovery should not be pursued in a manner that defeats that appellate remedy. As the dispute involved factual findings that could be examined by the appellate authority, the petitioner was permitted to file the appeal within the stipulated time. The communication issued to the bank for realisation of the disputed amount was withdrawn, and immediate recovery was protected against while the statutory remedy remained available. Case-Laws VAT and Sales Tax Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163065