No coercive action to recover tax as assessee already deposited 12.5% of disputed tax amount; SLP dismissed

GST/EXCISE/ST/VAT: Where during pendency of appellate proceedings, assessee had already deposited 12.5 per cent of disputed tax amount for purpose of maintaining an appeal and, thus, High Court restrained revenue authorities from taking coercive measures for collection of balance disputed tax in terms of assessment order, SLP filed against order passed by High Court was to be dismissed

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