Court suspends recovery actions, directs Tribunal to expedite stay petition decision. Recovery halted pending Tribunal's ruling. The Court granted relief to the petitioner by suspending recovery actions until the Appellate Tribunal decided on the pending stay petitions. The Tribunal ...
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The Court granted relief to the petitioner by suspending recovery actions until the Appellate Tribunal decided on the pending stay petitions. The Tribunal was directed to expedite the consideration and decision on the stay petitions within one month. All recovery steps based on the demand notice were ordered to be suspended until the Tribunal's decision and communication to the petitioner. The petitioner was instructed to provide necessary documents to the Tribunal to initiate the one-month timeline for resolving the stay petition.
Issues: Impugning recovery action post assessment orders, pending appeals before Appellate Tribunal, stay petition consideration, recovery of assessed tax, orders on stay petitions.
The petitioner challenged the recovery action initiated by authorities post assessment orders, contending that their appeals and stay petitions were pending before the Appellate Tribunal. The petitioner sought a halt to recovery until the stay petition was decided. The Government Pleader argued against granting a stay due to the substantial amount involved. The Court, considering past orders in similar situations, decided to provide relief to the petitioner until the stay petition was adjudicated. The Court directed the Appellate Tribunal to expedite the consideration and decision on the pending stay petitions within one month. Until the Tribunal's decision and communication to the petitioner, all recovery steps based on the demand notice were ordered to be suspended. The petitioner was instructed to present a certified copy of the judgment and the writ petition to the Tribunal to initiate the one-month timeline for the stay petition's resolution.
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