https://www.taxtmi.com/caselaws?id=305637 Where an assessee has already made the statutory pre-deposit required to maintain the appeal, coercive recovery of the remaining disputed VAT and penalty during pendency of that appeal cannot ordinarily be sustained. Applying that principle, the High Court held that refusal to grant stay and the garnishee orders issued under Section 29 were unjustified, because the pre-deposit condition had been met and the same reasoning applied before both the appellate authority and the Tribunal. The recovery proceedings were quashed and the impugned orders were set aside. en-us Mon, 02 Mar 2020 00:00:00 +0530 Sat, 17 Dec 2022 09:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305637 Where an assessee has already made the statutory pre-deposit required to maintain the appeal, coercive recovery of the remaining disputed VAT and penalty during pendency of that appeal cannot ordinarily be sustained. Applying that principle, the High Court held that refusal to grant stay and the garnishee orders issued under Section 29 were unjustified, because the pre-deposit condition had been met and the same reasoning applied before both the appellate authority and the Tribunal. The recovery proceedings were quashed and the impugned orders were set aside. Case-Laws VAT and Sales Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305637