https://www.taxtmi.com/caselaws?id=409333 A writ challenge to a recovery notice was not maintainable where the underlying Orders-in-Original had already attained finality and were never appealed or otherwise challenged. The recovery notice was treated as a consequential step for realising arrears under the prescribed recovery procedure, not as an independent basis to reopen the concluded liability. Any grievance arising from the recovery process had to be pursued before the competent authorities rather than through writ proceedings against the notice. The challenge therefore failed. en-us Tue, 29 Jun 2021 00:00:00 +0530 Mon, 05 Jul 2021 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409333 A writ challenge to a recovery notice was not maintainable where the underlying Orders-in-Original had already attained finality and were never appealed or otherwise challenged. The recovery notice was treated as a consequential step for realising arrears under the prescribed recovery procedure, not as an independent basis to reopen the concluded liability. Any grievance arising from the recovery process had to be pursued before the competent authorities rather than through writ proceedings against the notice. The challenge therefore failed. Case-Laws Customs Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409333