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<h1>Interim stay of impugned order granted pending pleadings; respondents to file counter affidavit and petitioner may reply.</h1> Interim stay was granted of the operation and effect of the impugned order dated 19.01.2026 pending further proceedings, on grounds that the petitioner ... Interim stay of the operation and effect of the impugned order - Jurisdictional error and breach of principles of natural justice in the proceedings leading to confirmation of a higher tax demand. Stay of operation of impugned order - HELD THAT: - The Court considered the petition seeking relief against the impugned order and, after hearing the parties, granted interim relief. The State-respondents were granted four weeks to file a counter-affidavit and the petitioner two weeks thereafter to file a rejoinder. While no adjudication on the merits of the challenge or on the alleged jurisdictional error and breach of natural justice was made, the Court stayed the operation and effect of the impugned order until the next listing to preserve the subject matter pending further proceedings. [Paras 5] Till the next date of listing, operation and effect of the impugned order shall remain stayed; timelines for filing counter and rejoinder affidavits were fixed. Final Conclusion: Interim stay granted on the impugned order pending filing of counter and rejoinder and further consideration; no decision on merits. Issues: (i) Whether interim stay of the operation and effect of the impugned order dated 19.01.2026 should be granted pending further proceedings.Analysis: The Court considered the petitioner's contention of alleged jurisdictional error and breach of principles of natural justice in the proceedings leading to confirmation of a higher tax demand. The Court permitted the State-respondents time to file a counter affidavit (four weeks) and granted the petitioner two weeks thereafter to file a rejoinder, indicating that the matter requires further pleadings and consideration before final adjudication. In the interim, the Court recorded continued protection by staying the operation and effect of the impugned order until the next date of listing.Conclusion: Interim stay of the operation and effect of the impugned order dated 19.01.2026 is granted until the next date of listing; respondent no.2 and the State are permitted four weeks to file a counter affidavit and the petitioner two weeks to file a rejoinder thereafter.