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    <description>The court granted the writ petition in favor of the petitioner, emphasizing the need to address the appeal before proceeding with any coercive actions related to the assessment order. The court directed the appellate authority to promptly review and decide on the petitioner&#039;s appeal within three months, suspending coercive recovery proceedings until a decision is reached on the appeal.</description>
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      <description>The court granted the writ petition in favor of the petitioner, emphasizing the need to address the appeal before proceeding with any coercive actions related to the assessment order. The court directed the appellate authority to promptly review and decide on the petitioner&#039;s appeal within three months, suspending coercive recovery proceedings until a decision is reached on the appeal.</description>
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