https://www.taxtmi.com/caselaws?id=163871 The court allowed the petition, quashing the Revenue Recovery Certificate (RRC) and directing no recovery without a valid assessment order. It emphasized the necessity of an assessment order for recovery proceedings, stating that without it, no demand could be raised. The court highlighted the importance of a valid assessment order for initiating recovery and raising demands, criticizing the Department for overlooking this principle. Recovery proceedings were halted until a valid assessment order was passed, stressing the significance of following legal procedures to prevent hardship on taxpayers. en-us Mon, 22 Sep 2008 00:00:00 +0530 Sat, 12 Apr 2014 13:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163871 The court allowed the petition, quashing the Revenue Recovery Certificate (RRC) and directing no recovery without a valid assessment order. It emphasized the necessity of an assessment order for recovery proceedings, stating that without it, no demand could be raised. The court highlighted the importance of a valid assessment order for initiating recovery and raising demands, criticizing the Department for overlooking this principle. Recovery proceedings were halted until a valid assessment order was passed, stressing the significance of following legal procedures to prevent hardship on taxpayers. Case-Laws VAT and Sales Tax Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163871