https://www.taxtmi.com/caselaws?id=442116 Coercive recovery by recovery and garnishee notices was unsustainable where the underlying tax and penalty disputes were still protected by interim stay, remand, or pending fresh adjudication. The Court noted that for several assessment years the penalty appeals were under interim protection, some revision proceedings had already been remanded, and other matters were reserved for orders or subject to earlier judicial directions. In those circumstances, the authorities were required to await the final outcome of the appellate and revisional proceedings before pursuing recovery. The impugned recovery notice and garnishee action were therefore quashed. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 25 Aug 2023 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442116 Coercive recovery by recovery and garnishee notices was unsustainable where the underlying tax and penalty disputes were still protected by interim stay, remand, or pending fresh adjudication. The Court noted that for several assessment years the penalty appeals were under interim protection, some revision proceedings had already been remanded, and other matters were reserved for orders or subject to earlier judicial directions. In those circumstances, the authorities were required to await the final outcome of the appellate and revisional proceedings before pursuing recovery. The impugned recovery notice and garnishee action were therefore quashed. Case-Laws VAT and Sales Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442116