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    <title>2020 (2) TMI 301 - GUJARAT HIGH COURT</title>
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    <description>Where tax demands remain under appeal and the assessee has already complied with the appellate authority&#039;s deposit condition and furnished a valid bank guarantee, coercive recovery by attaching bank accounts is not justified. The text states that such recovery action should not proceed while the appeals are pending and an existing stay protection continues to operate. It also notes that the appellate authority should dispose of the appeals expeditiously, and coercive steps are inappropriate until that process is concluded or lawful stay protection has ceased.</description>
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      <link>https://www.taxtmi.com/caselaws?id=391857</link>
      <description>Where tax demands remain under appeal and the assessee has already complied with the appellate authority&#039;s deposit condition and furnished a valid bank guarantee, coercive recovery by attaching bank accounts is not justified. The text states that such recovery action should not proceed while the appeals are pending and an existing stay protection continues to operate. It also notes that the appellate authority should dispose of the appeals expeditiously, and coercive steps are inappropriate until that process is concluded or lawful stay protection has ceased.</description>
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      <pubDate>Wed, 29 Jan 2020 00:00:00 +0530</pubDate>
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