https://www.taxtmi.com/caselaws?id=431477 Reassessment proceedings under the Bihar Finance Act were challenged on the ground that the notice was not issued in the statutory Form XIV under the Bihar Sales Tax Rules and that coercive recovery was imminent. The High Court granted interim protection against coercive action pending the State's counter affidavit, subject to deposit of 20% of the tax demand. It also ignored the filing defect and disposed of the interlocutory application for exemption from filing a certified copy of the appellate order. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 15 Dec 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431477 Reassessment proceedings under the Bihar Finance Act were challenged on the ground that the notice was not issued in the statutory Form XIV under the Bihar Sales Tax Rules and that coercive recovery was imminent. The High Court granted interim protection against coercive action pending the State's counter affidavit, subject to deposit of 20% of the tax demand. It also ignored the filing defect and disposed of the interlocutory application for exemption from filing a certified copy of the appellate order. Case-Laws VAT and Sales Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431477