https://www.taxtmi.com/caselaws?id=163146 Coercive recovery of sales tax and penalty was treated as premature while the statutory period for filing the next appeal against the assessment orders was still running. The court noted that the assessee had already pursued the appellate remedy and had recently received the first appellate order, so the appellate scheme remained open and recovery action was not warranted during the subsisting limitation period. It further observed that the assessee could seek interim protection from the appellate authority before the appeal time expired. Coercive recovery was therefore restrained until expiry of the appeal period. en-us Fri, 23 Mar 2007 00:00:00 +0530 Mon, 24 Mar 2014 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163146 Coercive recovery of sales tax and penalty was treated as premature while the statutory period for filing the next appeal against the assessment orders was still running. The court noted that the assessee had already pursued the appellate remedy and had recently received the first appellate order, so the appellate scheme remained open and recovery action was not warranted during the subsisting limitation period. It further observed that the assessee could seek interim protection from the appellate authority before the appeal time expired. Coercive recovery was therefore restrained until expiry of the appeal period. Case-Laws VAT and Sales Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163146