https://www.taxtmi.com/caselaws?id=790438 Coercive tax recovery by attachment of a bank account is impermissible until the assessment and penalty orders have been validly served on the assessee. On the facts, because service had not been effected, immediate recovery steps were not justified at that stage. The court also confirmed that the limitation period for challenging the orders would begin only from the date of valid service, preserving the petitioner's statutory appellate remedy. The assessment and penalty orders were not set aside, and the authorities retained the right to proceed with recovery in accordance with law after service and after the assessee had an opportunity to appeal. en-us Wed, 08 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790438 Coercive tax recovery by attachment of a bank account is impermissible until the assessment and penalty orders have been validly served on the assessee. On the facts, because service had not been effected, immediate recovery steps were not justified at that stage. The court also confirmed that the limitation period for challenging the orders would begin only from the date of valid service, preserving the petitioner's statutory appellate remedy. The assessment and penalty orders were not set aside, and the authorities retained the right to proceed with recovery in accordance with law after service and after the assessee had an opportunity to appeal. Case-Laws VAT / Sales Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790438