Expeditious disposal of delay condonation and stay applications with interim protection against coercive recovery pending appeal.

Pending delay condonation and stay applications before the appellate authority were directed to be decided expeditiously, because the challenge to the assessment orders was already before appeal and the writ was confined to securing timely consideration. The Court also granted limited interim protection against coercive recovery during that period, balancing the pendency of the applications with the need to prevent immediate enforcement action. The operative effect is a time-bound disposal of the pending applications and temporary restraint on recovery steps until that consideration is completed.

---

---

Issues: Whether directions should be issued for expeditious disposal of the delay condonation and stay applications pending before the appellate authority and for interim protection against recovery during that period.

Analysis: The appeal proceedings arose from assessment orders challenged before the appellate authority, with delay condonation petitions and stay petitions remaining pending. The writ petition was confined to a request for a time-bound decision on those applications and interim restraint against coercive recovery. In the circumstances pleaded, the Court found prima facie justification to direct early disposal of the applications and to protect the petitioner from recovery steps for a limited period.

Conclusion: The request for expeditious consideration of the pending applications was accepted, and interim protection from coercive recovery was granted for the stipulated period.

---