https://www.taxtmi.com/caselaws?id=404606 Coercive recovery of a disputed tax demand should ordinarily wait until the statutory period for filing a second appeal against the first appellate order has expired under the Puducherry Value Added Tax Act, 2007. Section 49 allows a second appeal to the Tribunal within sixty days, with further time available for condonation, and the payment requirements for admission do not justify immediate recovery. The Madras HC treated attachment before expiry of that appeal period as premature because it would defeat the appellate remedy. The attachment was directed to be lifted, and the issue was decided in favour of the assessee. en-us Wed, 23 Dec 2020 00:00:00 +0530 Tue, 29 Oct 2024 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404606 Coercive recovery of a disputed tax demand should ordinarily wait until the statutory period for filing a second appeal against the first appellate order has expired under the Puducherry Value Added Tax Act, 2007. Section 49 allows a second appeal to the Tribunal within sixty days, with further time available for condonation, and the payment requirements for admission do not justify immediate recovery. The Madras HC treated attachment before expiry of that appeal period as premature because it would defeat the appellate remedy. The attachment was directed to be lifted, and the issue was decided in favour of the assessee. Case-Laws VAT / Sales Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404606