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    <title>2020 (10) TMI 861 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Sale notices issued for recovery were not shown to be vulnerable merely because a recall petition against an earlier withdrawal order was said to be pending. The assessment had attained finality after the earlier writ petition was withdrawn, the statutory VAT remedy was not pursued, and the recall request was filed belatedly without a convincing explanation or supporting record. On that basis, the revenue was entitled to continue recovery proceedings, including attachment and sale, and writ jurisdiction was not treated as a means to defeat enforcement at that stage.</description>
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      <description>Sale notices issued for recovery were not shown to be vulnerable merely because a recall petition against an earlier withdrawal order was said to be pending. The assessment had attained finality after the earlier writ petition was withdrawn, the statutory VAT remedy was not pursued, and the recall request was filed belatedly without a convincing explanation or supporting record. On that basis, the revenue was entitled to continue recovery proceedings, including attachment and sale, and writ jurisdiction was not treated as a means to defeat enforcement at that stage.</description>
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      <pubDate>Fri, 09 Oct 2020 00:00:00 +0530</pubDate>
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