https://www.taxtmi.com/caselaws?id=424491 Recovery attachment under Rule 9(4) of the Tamil Nadu VAT Rules, 2007 may be lifted pending appeal under Section 51 of the Tamil Nadu VAT Act, 2006 where the assessee has already made a substantial pre-deposit and interim protection is justified by the circumstances. Here, the High Court granted conditional relief because 25% of the disputed tax had been deposited and the business had remained closed during the Covid-19 outbreak. The attachment was directed to be lifted on an additional deposit of Rs. 50,000, after which the recovery notice would stand automatically vacated, while the appellate authority retained power to pass appropriate orders to protect the revenue interest. en-us Wed, 25 May 2022 00:00:00 +0530 Sat, 02 Jul 2022 09:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424491 Recovery attachment under Rule 9(4) of the Tamil Nadu VAT Rules, 2007 may be lifted pending appeal under Section 51 of the Tamil Nadu VAT Act, 2006 where the assessee has already made a substantial pre-deposit and interim protection is justified by the circumstances. Here, the High Court granted conditional relief because 25% of the disputed tax had been deposited and the business had remained closed during the Covid-19 outbreak. The attachment was directed to be lifted on an additional deposit of Rs. 50,000, after which the recovery notice would stand automatically vacated, while the appellate authority retained power to pass appropriate orders to protect the revenue interest. Case-Laws VAT and Sales Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424491