https://www.taxtmi.com/caselaws?id=426958 Chewing tobacco sales were treated as exempt for the relevant period, and the assessee had already pursued rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, with allied proceedings still pending. In that setting, the Madras HC indicated that coercive recovery was not justified while the demand remained under challenge and the corrective process had not been completed. The attachment was therefore treated as improper, the amount recovered was directed to be re-credited, and the assessing authority was asked to consider the rectification petition and keep further coercive steps in abeyance pending statutory proceedings. en-us Tue, 16 Aug 2022 00:00:00 +0530 Tue, 30 Aug 2022 08:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426958 Chewing tobacco sales were treated as exempt for the relevant period, and the assessee had already pursued rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, with allied proceedings still pending. In that setting, the Madras HC indicated that coercive recovery was not justified while the demand remained under challenge and the corrective process had not been completed. The attachment was therefore treated as improper, the amount recovered was directed to be re-credited, and the assessing authority was asked to consider the rectification petition and keep further coercive steps in abeyance pending statutory proceedings. Case-Laws VAT and Sales Tax Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426958