Interim protection against recovery notice granted while challenge to special rate fixation rejection awaits further hearing

Interim protection was granted against coercive recovery where the writ petition challenged rejection of a request for special rate fixation on delay grounds and the related demand-cum-recovery notice. The HC found that further hearing was required and, pending that consideration, stayed the operation of the impugned rejection order as well as the recovery notice. Notice was directed to be issued, and the petitioner was protected until further order.

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Issues: Whether interim protection should be granted by staying the operation of the order rejecting the request for special rate fixation and the recovery notice pending further hearing.

Analysis: The writ petition raised a challenge to the rejection of the request for special rate fixation on the ground of delay and to the consequential demand cum recovery notice. The Court found that the matter required further hearing, and pending such consideration it was appropriate to protect the petitioner against coercive action. The Court therefore directed issuance of notice and stayed the operation of the impugned order as well as the recovery notice.

Conclusion: Interim relief was granted in favour of the petitioner by staying both impugned communications until further order.

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