https://www.taxtmi.com/caselaws?id=417198 Pending revision proceedings under the Tamil Nadu Value Added Tax Act, 2006 can justify keeping coercive recovery in abeyance until the statutory remedy is decided. The Madras HC noted that the assessee's revision petition under Section 22(6) had not been disposed of, making immediate recovery inappropriate, but also recorded the assessee's earlier non-cooperation in response to notices. Balancing these factors, the Court directed expeditious disposal of the revision petition within thirty days rather than setting aside the assessment or recovery action outright. en-us Thu, 23 Dec 2021 00:00:00 +0530 Tue, 18 Jan 2022 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417198 Pending revision proceedings under the Tamil Nadu Value Added Tax Act, 2006 can justify keeping coercive recovery in abeyance until the statutory remedy is decided. The Madras HC noted that the assessee's revision petition under Section 22(6) had not been disposed of, making immediate recovery inappropriate, but also recorded the assessee's earlier non-cooperation in response to notices. Balancing these factors, the Court directed expeditious disposal of the revision petition within thirty days rather than setting aside the assessment or recovery action outright. Case-Laws VAT and Sales Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417198