Coercive recovery during pending stay proceedings was held improper; action had to wait until the Tribunal's order.

Coercive recovery action was held improper while the stay request remained pending before the Tribunal and had already been heard. The Department was expected to await the Tribunal's order instead of initiating coercive steps during pendency. The application was allowed, and the respondent was directed not to take coercive action against the assessee until the Tribunal passed its order.

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Issues: Whether coercive steps could be taken by the Department against the assessee while the stay matter was pending before the Tribunal.

Analysis: The matter was already seized by the Tribunal and the stay request had been heard, yet the Department initiated coercive action without waiting for the Tribunal's order. The order records that such action was improper and unnecessary while the Tribunal was considering the matter.

Outcome: The application was allowed and the respondent was directed not to take coercive steps against the appellant until the Tribunal passed its order.

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