https://www.taxtmi.com/caselaws?id=789985 Coercive tax recovery should not be pursued while the statutory appeal period remains open and the assessee has indicated an intention to file the appeal with a stay application. The appellate remedy must not be rendered illusory by recovery action taken before expiry of the permissible filing period, especially where the statute contemplates pre-deposit for that appeal. If no appeal is filed within time, the Department's right to recover dues revives. Recovery was therefore restrained for the period during which the appeal could still be validly filed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789985 Coercive tax recovery should not be pursued while the statutory appeal period remains open and the assessee has indicated an intention to file the appeal with a stay application. The appellate remedy must not be rendered illusory by recovery action taken before expiry of the permissible filing period, especially where the statute contemplates pre-deposit for that appeal. If no appeal is filed within time, the Department's right to recover dues revives. Recovery was therefore restrained for the period during which the appeal could still be validly filed. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789985