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    <title>2024 (12) TMI 1653 - ORISSA HIGH COURT</title>
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    <description>The competent authority was required to consider the petitioner&#039;s reply to the recovery notice before taking further coercive action, because the reply was still pending consideration. The Court directed the authority to examine the reply dated 11 November 2024, received on 13 November 2024, and communicate its decision on the petitioner&#039;s contentions. It further restrained initiation of any recovery proceeding until that communication is made, thereby keeping recovery in abeyance pending the decision on the reply.</description>
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      <description>The competent authority was required to consider the petitioner&#039;s reply to the recovery notice before taking further coercive action, because the reply was still pending consideration. The Court directed the authority to examine the reply dated 11 November 2024, received on 13 November 2024, and communicate its decision on the petitioner&#039;s contentions. It further restrained initiation of any recovery proceeding until that communication is made, thereby keeping recovery in abeyance pending the decision on the reply.</description>
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