2018 (9) TMI 331

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..... be required to follow the procedure as provided under the Finance Act, 1994 to recover its dues after issuing a proper notice. The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - there would be an interim stay of the recovery dated 4th November 2016 till the final disposal of this Petition. - Writ Petition No. 681 of 2017 - - - Dated:- 24-8-2018 - .....

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..... ance Act, 1994. In fact this issue is pending consideration before the Apex Court in the case of Deputy Commissioner Vs. Barnala Builders Property Consultant 2016 (44) STR 369. 4. The recovery notice dated 4th November 2016 is a consequence of the order dated 30th December 2015. It is the case of the Revenue that the Petitioner is not entitled to the benefit of the Voluntary Compliance En .....

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