Coercive Recovery Actions u/s 87 Invalid Without Adjudication; Notice Set Aside, Retained Funds Unaffected.

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....Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by the authorities. - Notice issued u/s 87 set aside - However, the amount which have already been received by the Revenue, would be continued to be retained by the Respondent....