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2020 (4) TMI 638 - HC - VAT and Sales TaxGarnishee Order - Initiation of Coercive action for recovery of the disputed tax and penalty - periods from June, 2014 to March, 2017 - APVAT Act, 2005 - revision petition and the stay petition were pending - Complaint of the petitioner is that while both the revision petition and the stay petition were pending, the respondents could not have initiated the recovery proceedings - HELD THAT:- The judgments cited by the learned counsel for the petitioner in ANAB-E-SHAHI WINES AND DISTILLERIES PRIVATE LIMITED VERSUS APPELLATE DEPUTY COMMISSIONER, SECUNDERABAD DIVISION, NAMPALLY, HYDERABAD AND OTHERS [1995 (3) TMI 439 - ANDHRA PRADESH HIGH COURT], show that this Court consistently and continuously held that wherever there is a provision for grant of stay in an appeal or higher proceedings, coercive steps cannot be taken unless and until the authorities dispose of the applications filed under such provisions. The garnishee order is quashed - petition allowed.
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