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Whether coercive steps for recovery of tax be taken when plea is pending before the Appellate Authority? Gujarat HC

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The appeal preferred by the writ applicant against the assessment order shall be heard and decided on its own merits. The court also held that since the stay application preferred by the applicant is pending as on date before the Appellate Authority, no coercive steps shall be taken towards the recovery on the tax pursuant to the order of the assessment till the stay application is not decided.

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