<h1>Gujarat High Court Modifies 2013 Circular on Recovery Proceedings; Upholds 180-Day Appeal Condition; Stresses Timely Waivers.</h1> The Gujarat High Court partially upheld a circular dated January 1, 2013, concerning recovery proceedings during pending appeals. It ruled that certain conditions in the circular were unreasonable under Article 14 of the Constitution, particularly when stay applications are delayed without fault of the assessee. The court decided against immediate recovery after an appellate order, allowing reasonable time for the assessee to seek protection. Condition No. 11, regarding the 180-day limitation for filing appeals, was upheld. The court emphasized the need for timely disposal of pre-deposit waiver applications to prevent unnecessary litigation burdening the High Court.