Interim stay protection withdrawn for non-cooperation and nondisclosure of parallel proceedings, with show-cause on abuse of process.

Repeated absence by the appellant and failure to disclose the status of parallel proceedings before the High Court and Supreme Court were treated as non-cooperation and an undue use of interim protection. To safeguard revenue recovery, the Tribunal withdrew the stay order and directed notice to the appellant to show cause why the appeal should not be dismissed for abuse of process of law.

---

---

Issues: Whether the stay order protecting the appellant should be vacated for non-cooperation and failure to apprise the Tribunal of the status of parallel proceedings, and whether notice should issue to consider dismissal of the appeal for abuse of process.

Analysis: The appellant remained absent on repeated dates and did not inform the status of the connected proceedings before the High Court and the Supreme Court. The Tribunal treated this as undue advantage of the stay order and as prejudicial to the Revenue's interests. To protect revenue recovery, the Tribunal considered it appropriate to withdraw the interim protection.

Outcome: The stay order was vacated and notice was issued to the appellant to show cause why the appeal should not be dismissed for abuse of process of law.

---