https://www.taxtmi.com/caselaws?id=407058 Coercive bank attachment for tax recovery during a pending second appeal and stay application should not proceed without effective hearing on the stay request. The Gujarat High Court noted that the attachment was made under the Gujarat Value Added Tax Act while appellate proceedings remained undecided, so the matter was sent back to the appellate authority with time-bound directions to decide the stay application expeditiously after granting due hearing. The attachment was not quashed on merits, but protective relief was preserved, including suspension of recovery if the authority failed to act within the stipulated time. The tax dispute itself remained open before the appellate authority. en-us Thu, 22 Apr 2021 00:00:00 +0530 Thu, 29 Apr 2021 10:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407058 Coercive bank attachment for tax recovery during a pending second appeal and stay application should not proceed without effective hearing on the stay request. The Gujarat High Court noted that the attachment was made under the Gujarat Value Added Tax Act while appellate proceedings remained undecided, so the matter was sent back to the appellate authority with time-bound directions to decide the stay application expeditiously after granting due hearing. The attachment was not quashed on merits, but protective relief was preserved, including suspension of recovery if the authority failed to act within the stipulated time. The tax dispute itself remained open before the appellate authority. Case-Laws VAT and Sales Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407058