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    <description>Supreme Court clarification that the impugned demand was not stayed bound the Tribunal and prevented continuation of interim protection against coercive recovery. The earlier restraint on recovery had been obtained without disclosing that clarification, contrary to the duty to approach a judicial forum with clean hands and without forum shopping. The interim direction restraining coercive action was therefore recalled, the Revenue&#039;s miscellaneous application was disposed of, and the appeal was listed for further hearing.</description>
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      <description>Supreme Court clarification that the impugned demand was not stayed bound the Tribunal and prevented continuation of interim protection against coercive recovery. The earlier restraint on recovery had been obtained without disclosing that clarification, contrary to the duty to approach a judicial forum with clean hands and without forum shopping. The interim direction restraining coercive action was therefore recalled, the Revenue&#039;s miscellaneous application was disposed of, and the appeal was listed for further hearing.</description>
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