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Issues: Whether complete stay of recovery of the disputed demand should be granted during pendency of the first appeal where the assessee contended that the assessment proceedings could not continue beyond the assessment year under section 29(6) of the U.P. Value Added Tax Act, 2008.
Analysis: The assessee had challenged the demand on the footing that the proceedings were barred by limitation and that no further recovery ought to be permitted while the appeal remained pending. In view of that contention and the nature of the challenge, the Court found that a partial stay of 90% of the demand was insufficient protection during the appellate stage. The first appeal was directed to be heard and decided within a fixed time, and the disputed demand was ordered to remain stayed till disposal of the appeal or for four months, whichever was earlier.
Conclusion: Complete stay of recovery was ordered for the period indicated, pending disposal of the first appeal, which was in favour of the assessee.
Final Conclusion: The revision was disposed of by granting effective interim protection against recovery and by expediting the first appeal.
Ratio Decidendi: Where the legality of continuing assessment proceedings is seriously disputed on limitation grounds, recovery of the disputed demand may be stayed in full during pendency of the first appeal to preserve the efficacy of appellate remedy.
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