Stay granted on tax case judgment, penalty recovery halted, assessee's pre-deposit intact

The Gujarat HC stayed the Tribunal's judgment in a tax case. The Department cannot enforce penalty recovery, and the assessee's pre-deposit remains. Application disposed of.

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The Gujarat High Court stayed the impugned judgment and order passed by the Tribunal in a tax case. The Department cannot take coercive steps to recover penalty amount, and the pre-deposit made by the assessee does not need to be returned. The application is disposed of.

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