https://www.taxtmi.com/caselaws?id=766070 A writ petition confined to seeking expeditious disposal of pending reference applications and interim protection against recovery was held maintainable notwithstanding the prior reference remedy, because the petition operated in aid of the statutory process. Recovery under the impugned notice was stayed pending disposal of the references, as Section 21(7) was directed to stay of recovery of tax, while the State's own stance on surcharge created a prima facie inconsistency on the character of the levy. The Court also found a prima facie case and balance of convenience in favour of interim protection, and requested the Tribunal to decide the references expeditiously. en-us Mon, 10 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 08:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766070 A writ petition confined to seeking expeditious disposal of pending reference applications and interim protection against recovery was held maintainable notwithstanding the prior reference remedy, because the petition operated in aid of the statutory process. Recovery under the impugned notice was stayed pending disposal of the references, as Section 21(7) was directed to stay of recovery of tax, while the State's own stance on surcharge created a prima facie inconsistency on the character of the levy. The Court also found a prima facie case and balance of convenience in favour of interim protection, and requested the Tribunal to decide the references expeditiously. Case-Laws VAT / Sales Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766070