Stay order limitation: tribunals may extend stays for good cause; department may request payment after expiry while parties may seek extension. Section 35C(2A) sets statutory time targets for tribunal disposal and provides that stays granted by the Tribunal lapse at the end of the prescribed period unless the Tribunal disposes the appeal; judicial rulings permit the Tribunal to extend stays for good cause where delay is not attributable to the assessee. Administratively, once a stay expires and the appeal remains undecided, the department may request payment by letter but should refrain from coercive action, allowing the party to apply for extension; the department may contest extension applications and may challenge indefinite stays before higher courts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stay order limitation: tribunals may extend stays for good cause; department may request payment after expiry while parties may seek extension.
Section 35C(2A) sets statutory time targets for tribunal disposal and provides that stays granted by the Tribunal lapse at the end of the prescribed period unless the Tribunal disposes the appeal; judicial rulings permit the Tribunal to extend stays for good cause where delay is not attributable to the assessee. Administratively, once a stay expires and the appeal remains undecided, the department may request payment by letter but should refrain from coercive action, allowing the party to apply for extension; the department may contest extension applications and may challenge indefinite stays before higher courts.
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