https://www.taxtmi.com/caselaws?id=393951 In the COVID-19 emergency, the Kerala HC commentary records a temporary pause on coercive fiscal recovery and connected adjudicatory action to reduce physical movement and hardship. It notes directions deferring bank and tax recovery proceedings, including SARFAESI-related measures, permitting release of GST-detained goods on bank guarantee, restraining encashment until the appeal period expired, and preventing adverse orders until the specified date. It also refers to similar restraint for assessment and recovery matters nearing limitation, while preserving liberty to seek modification in suitable cases and allowing batch listing after the period ended. en-us Thu, 19 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 11:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393951 In the COVID-19 emergency, the Kerala HC commentary records a temporary pause on coercive fiscal recovery and connected adjudicatory action to reduce physical movement and hardship. It notes directions deferring bank and tax recovery proceedings, including SARFAESI-related measures, permitting release of GST-detained goods on bank guarantee, restraining encashment until the appeal period expired, and preventing adverse orders until the specified date. It also refers to similar restraint for assessment and recovery matters nearing limitation, while preserving liberty to seek modification in suitable cases and allowing batch listing after the period ended. Case-Laws VAT and Sales Tax Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393951