https://www.taxtmi.com/caselaws?id=164815 Recovery notices issued under section 45 of the Karnataka Value Added Tax Act, 2003, when consequential to a reassessment order, were not entertained on merits because the statute provided an appellate remedy under section 62. Limited protection was considered only to enable prompt pursuit of the appeal and stay application, with directions facilitating same-day consideration of the stay plea upon compliance with the pre-deposit requirement under section 62(4)(c). The text emphasises that the statutory appeal should ordinarily be pursued first, while interim accommodation may be granted to preserve access to appellate relief. en-us Fri, 30 Jul 2010 00:00:00 +0530 Sat, 03 May 2014 16:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164815 Recovery notices issued under section 45 of the Karnataka Value Added Tax Act, 2003, when consequential to a reassessment order, were not entertained on merits because the statute provided an appellate remedy under section 62. Limited protection was considered only to enable prompt pursuit of the appeal and stay application, with directions facilitating same-day consideration of the stay plea upon compliance with the pre-deposit requirement under section 62(4)(c). The text emphasises that the statutory appeal should ordinarily be pursued first, while interim accommodation may be granted to preserve access to appellate relief. Case-Laws VAT and Sales Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164815