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    <title>2021 (3) TMI 838 - KARNATAKA HIGH COURT</title>
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      <description>The Court set aside a recovery notice issued before the appeal filing, deeming subsequent recovery actions illegal. Emphasizing compliance with Circulars prohibiting coercive measures during appeal pendency, the judgment ordered the refund of the recovery amount within four weeks. The decision highlighted procedural adherence and entitlement to the benefit of prohibition of further proceedings once an appeal is timely instituted, underscoring the importance of following legal procedures and circular guidelines in recovery actions during appeal pendency.</description>
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