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    <title>2026 (3) TMI 1624 - BOMBAY HIGH COURT</title>
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    <description>Pending consideration of a taxpayer&#039;s application before the appellate authority on compliance with the pre-deposit requirement under the Maharashtra Value Added Tax Act, coercive recovery was restrained. The taxpayer had already filed an appeal and stay application, and had separately sought a decision on whether the pre-deposit condition had been satisfied. As that application remained undecided, the Court directed the appellate authority to determine it expeditiously and in accordance with law, while granting interim protection against recovery until that decision was made.</description>
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      <description>Pending consideration of a taxpayer&#039;s application before the appellate authority on compliance with the pre-deposit requirement under the Maharashtra Value Added Tax Act, coercive recovery was restrained. The taxpayer had already filed an appeal and stay application, and had separately sought a decision on whether the pre-deposit condition had been satisfied. As that application remained undecided, the Court directed the appellate authority to determine it expeditiously and in accordance with law, while granting interim protection against recovery until that decision was made.</description>
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