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Issues: Whether, in a writ petition challenging recovery action during pendency of the statutory appeal, directions could be issued for expeditious disposal of the application for waiver of pre-deposit and urgent hearing, along with interim protection against coercive recovery.
Analysis: The petition was entertained at the admission stage in the backdrop of a pending appeal, an undecided application for waiver of pre-deposit, and an unresolved request for urgent hearing. The grievance regarding recovery during pendency of those applications was treated as requiring immediate administrative attention, and the Court directed the Revenue Authorities to decide the pending applications by a reasoned and speaking order within a stipulated time. The Court also directed that no coercive action be taken meanwhile and required the appeal itself to be decided expeditiously.
Outcome: Relief was granted in the form of directions for time-bound consideration of the pending appellate applications and interim protection from coercive recovery.