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2021 (1) TMI 263 - HC - VAT and Sales TaxValidity of Recovery Notice issued after the Best Judgment Assessment order - Defreezing of Bank Accounts - Section 9(2) of the Central Sales Tax Act, 1956 - HELD THAT:- After the impugned Recovery Notice is issued, pursuant thereto approximately 10% of the demand has been recovered. Therefore, it would be just and reasonable to quash the impugned Recovery Notice with liberty to the authorities to initiate appropriate action for refund of the amount recovered once the petitioner’s appeal is decided on merits by the appellate authority. This Court is of the view that the petition could be disposed of directing the respondents not to take any precipitous action for the next ten working days and to issue appropriate Communication to the petitioner’s banker to de-freeze the account subject to further orders that could be made in the event the petitioner does not file an appeal within the next ten working days. Petition disposed off.
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