https://www.taxtmi.com/caselaws?id=420337 An assessed tax demand under the Odisha Value Added Tax Act, 2004 remains recoverable unless it is stayed, and the filing of an appeal or revision does not by itself suspend recovery. The article notes that the assessment was made under Section 42, the statute provided an appeal under Section 77(1), and the assessee instead pursued revision under Section 79(2) without producing any stay order. It further explains that recovery of unpaid assessed tax is authorised under Sections 50(4) to 50(7), and that a pre-recovery notice calling for a reply before coercive steps are taken is ordinarily not fit for writ interference absent any lack of legal authority. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420337 An assessed tax demand under the Odisha Value Added Tax Act, 2004 remains recoverable unless it is stayed, and the filing of an appeal or revision does not by itself suspend recovery. The article notes that the assessment was made under Section 42, the statute provided an appeal under Section 77(1), and the assessee instead pursued revision under Section 79(2) without producing any stay order. It further explains that recovery of unpaid assessed tax is authorised under Sections 50(4) to 50(7), and that a pre-recovery notice calling for a reply before coercive steps are taken is ordinarily not fit for writ interference absent any lack of legal authority. Case-Laws VAT and Sales Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420337