https://www.taxtmi.com/caselaws?id=167748 When a statutory appeal and waiver-of-pre-deposit application are already pending, continued coercive recovery may justify interim writ protection. The Gujarat HC noted that alternative remedy did not bar limited intervention where aggressive recovery steps were pursued before reasonable consideration of the appeal. Applying the discretionary waiver power under Section 73(4) of the Gujarat VAT Act, it treated the amount already recovered as sufficient compliance with the pre-deposit requirement, waived any further deposit, and held that bank attachment, stock security and recovery communications could not continue as interim measures. The amount recovered from the bank account was directed to be refunded. en-us Tue, 19 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167748 When a statutory appeal and waiver-of-pre-deposit application are already pending, continued coercive recovery may justify interim writ protection. The Gujarat HC noted that alternative remedy did not bar limited intervention where aggressive recovery steps were pursued before reasonable consideration of the appeal. Applying the discretionary waiver power under Section 73(4) of the Gujarat VAT Act, it treated the amount already recovered as sufficient compliance with the pre-deposit requirement, waived any further deposit, and held that bank attachment, stock security and recovery communications could not continue as interim measures. The amount recovered from the bank account was directed to be refunded. Case-Laws VAT and Sales Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167748