https://www.taxtmi.com/caselaws?id=250345 Coercive recovery of tax or penalty should not begin before the statutory period for filing an available appeal or revision has expired. The Madras High Court applied this principle to hold that a recovery notice issued while the petitioner's revision remedy against the appellate order was still within time was premature and arbitrary because it would render the statutory remedy ineffective. The notice was therefore unsustainable and was quashed, leaving the petitioner free to pursue the revision remedy. en-us Fri, 13 Jun 2014 00:00:00 +0530 Sat, 09 Aug 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250345 Coercive recovery of tax or penalty should not begin before the statutory period for filing an available appeal or revision has expired. The Madras High Court applied this principle to hold that a recovery notice issued while the petitioner's revision remedy against the appellate order was still within time was premature and arbitrary because it would render the statutory remedy ineffective. The notice was therefore unsustainable and was quashed, leaving the petitioner free to pursue the revision remedy. Case-Laws VAT and Sales Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250345