https://www.taxtmi.com/caselaws?id=325202 Provisional attachment of bank accounts made during reassessment does not ordinarily survive once the reassessment proceedings culminate, because the basis for that interim restraint ceases; the attachment was to be withdrawn. Where an assessee has filed a timely appeal with a stay application, revenue authorities should ordinarily refrain from coercive recovery until the stay request is decided, unless exceptional circumstances such as assessee default or delay attributable to the assessee exist. Recovery by debiting the bank account during pendency of the stay application was treated as inconsistent with that approach, and coercive recovery was restrained pending decision on the stay request. en-us Mon, 22 Feb 2016 00:00:00 +0530 Mon, 14 Mar 2016 12:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325202 Provisional attachment of bank accounts made during reassessment does not ordinarily survive once the reassessment proceedings culminate, because the basis for that interim restraint ceases; the attachment was to be withdrawn. Where an assessee has filed a timely appeal with a stay application, revenue authorities should ordinarily refrain from coercive recovery until the stay request is decided, unless exceptional circumstances such as assessee default or delay attributable to the assessee exist. Recovery by debiting the bank account during pendency of the stay application was treated as inconsistent with that approach, and coercive recovery was restrained pending decision on the stay request. Case-Laws VAT and Sales Tax Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325202