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    <title>2024 (8) TMI 1029 - MADRAS HIGH COURT</title>
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    <description>When an assessment appeal has been restored for fresh adjudication, coercive recovery based on the earlier disposal may be restrained, and interim protection can be granted to prevent harassment until the appeal is decided. In that setting, the Court may also direct the appellate authority to dispose of the pending appeal expeditiously to avoid prolonged uncertainty and further recovery action. The writ petition succeeded, coercive action was stayed pending the appeal, and the appellate authority was ordered to decide the appeal within six weeks.</description>
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      <description>When an assessment appeal has been restored for fresh adjudication, coercive recovery based on the earlier disposal may be restrained, and interim protection can be granted to prevent harassment until the appeal is decided. In that setting, the Court may also direct the appellate authority to dispose of the pending appeal expeditiously to avoid prolonged uncertainty and further recovery action. The writ petition succeeded, coercive action was stayed pending the appeal, and the appellate authority was ordered to decide the appeal within six weeks.</description>
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