2014 (4) TMI 757

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....dent : Mr. Koka Raghava Rao, Sr. Adv. ORDER Leave granted. In this Civil Appeal, the appellants are questioning the correctness or otherwise of the common judgment and order passed by the High Court of Judicature of Andhra Pradesh at Hyderabad in WPMP No.33794 of 2007 in Writ Petition No.25920/2007, dated 11.12.2007. In the Writ Petition filed, the appellants had questioned the constituti....

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....ourt. The appellants are directed to keep the bank guarantee(s) alive during the pendency of this appeal. The amount(s) so deposited/paid and the bank guarantee(s) furnished is subject to the result of this appeal. The appellants shall also deposit 50% of the tax liability/arrears, including interest and penalty, and furnish bank guarantee for the balance amount as and when demand notices are i....

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....by us, we expect that the Department shall not resort to coercive steps to recover the amounts due to the Department. If for any reason, the appellants in this appeal want to seek statutory remedies provided under the Act against the assessment orders, best judgment assessment orders, provisional assessment orders, appeals or revisions before appropriate forum, they are at liberty to do so and ....