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    <title>2021 (2) TMI 299 - GUJARAT HIGH COURT</title>
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    <description>Coercive recovery of a disputed tax demand should not be initiated while the statutory appeal and stay application remain pending before the appellate forum. The High Court noted that issuing attachment proceedings under Section 152 of the Bombay Land Revenue Code, 1879 before the Tribunal decided the stay request would amount to premature coercive action against the assessee. On that basis, the impugned recovery notice was quashed and the pending appellate and stay proceedings were directed to be heard expeditiously.</description>
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      <description>Coercive recovery of a disputed tax demand should not be initiated while the statutory appeal and stay application remain pending before the appellate forum. The High Court noted that issuing attachment proceedings under Section 152 of the Bombay Land Revenue Code, 1879 before the Tribunal decided the stay request would amount to premature coercive action against the assessee. On that basis, the impugned recovery notice was quashed and the pending appellate and stay proceedings were directed to be heard expeditiously.</description>
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      <pubDate>Fri, 29 Jan 2021 00:00:00 +0530</pubDate>
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