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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Stay granted on tax case judgment, penalty recovery halted, assessee's pre-deposit intact</h1> 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. ... Stay of impugned judgment and order - prevention of coercive recovery pending appeal - treatment of pre-deposit during interim stayStay of impugned judgment and order - interim relief to preserve effectiveness of appeal - Stay granted against the impugned judgment and order passed by the Tribunal. - HELD THAT: - The High Court admitted the main appeal on a question of law and, to ensure the main appeal does not become infructuous, restrained the operation of the impugned Tribunal judgment and order by granting an interim stay. The order is procedural and interlocutory, directed at preserving the subject-matter of the appeal until final adjudication on the merits of the legal question framed in the main appeal.Interim stay of the impugned judgment and order granted.Prevention of coercive recovery pending appeal - treatment of pre-deposit during interim stay - Clarification that the Department shall not take coercive steps to recover the adjudged penalty amount during the stay, and that the Department need not return the pre-deposit made by the assessee before the Tribunal. - HELD THAT: - Alongside the stay, the Court expressly prohibited the Department from initiating or continuing coercive recovery measures in respect of the adjudged penalty while the interim stay remains in force. Simultaneously, the Court clarified that the interim relief does not entitle the assessee to a refund of the pre-deposit already made before the Tribunal; the Department is not required to return that pre-deposit during the pendency of the appeal and interim proceedings.Department restrained from coercive recovery; pre-deposit need not be returned.Final Conclusion: The application is disposed of by granting an interim stay of the Tribunal's order to preserve the effectiveness of the admitted legal challenge, with a prohibition on coercive recovery of the adjudged penalty and a clarification that the pre-deposit made before the Tribunal is not to be refunded at this stage. 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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