https://www.taxtmi.com/caselaws?id=420337 Pending revision against an assessment does not automatically stay recovery of assessed tax under the Odisha Value Added Tax Act, 2004. The statutory appeal and revision mechanisms do not suspend collection unless a competent authority grants a stay. Recovery may proceed through the prescribed statutory mechanism for unpaid assessed tax, and a notice seeking a reply before recovery proceedings begin is ordinarily not subject to writ interference where no lack of legal authority is established. A writ challenge to such a recovery notice is premature in the absence of a stay of the underlying demand. 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 Pending revision against an assessment does not automatically stay recovery of assessed tax under the Odisha Value Added Tax Act, 2004. The statutory appeal and revision mechanisms do not suspend collection unless a competent authority grants a stay. Recovery may proceed through the prescribed statutory mechanism for unpaid assessed tax, and a notice seeking a reply before recovery proceedings begin is ordinarily not subject to writ interference where no lack of legal authority is established. A writ challenge to such a recovery notice is premature in the absence of a stay of the underlying demand. Case-Laws VAT and Sales Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420337