https://www.taxtmi.com/caselaws?id=387323 Article 226 interference was unwarranted against recovery proceedings arising from a final ex parte VAT assessment, because the assessment had already attained finality and the recovery citation merely enforced the tax dues. The petitioner's claim for release of books and documents, said to be lying in premises taken over by a bank, was left to be pursued before the Debts Recovery Tribunal in the pending Section 17 SARFAESI proceedings. Questions about the availability of the documents, the entertainability of a delayed appeal, and condonation of delay were held to fall within the appellate authority's domain. No writ relief was granted and the recovery challenge was rejected. en-us Tue, 01 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387323 Article 226 interference was unwarranted against recovery proceedings arising from a final ex parte VAT assessment, because the assessment had already attained finality and the recovery citation merely enforced the tax dues. The petitioner's claim for release of books and documents, said to be lying in premises taken over by a bank, was left to be pursued before the Debts Recovery Tribunal in the pending Section 17 SARFAESI proceedings. Questions about the availability of the documents, the entertainability of a delayed appeal, and condonation of delay were held to fall within the appellate authority's domain. No writ relief was granted and the recovery challenge was rejected. Case-Laws VAT and Sales Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387323