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    <description>Challenges to rectification proceedings, including objections that orders were issued in the name of a non-existent entity, should remain before the Tribunal when the assessment order and jurisdictional objections are already pending in appeal. Writ intervention at that stage may impede the Tribunal&#039;s independent adjudication. Where recovery notices are issued while appellate proceedings and applications for interim relief remain pending, the Assessing Officer or Tribunal should decide the interim application within six weeks. Coercive recovery must not proceed until that determination, preserving temporary protection while the appellate forum considers the validity challenge.</description>
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