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    <description>The High Court directed the respondents not to take coercive steps against the petitioner until the Tribunal decides on the delay condonation and interim relief applications. The Revenue could pursue recovery steps after the Tribunal&#039;s decision. The High Court provided relief to the petitioner at the admission stage without awarding costs, aiming to balance the rights of both parties in the recovery process.</description>
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      <description>The High Court directed the respondents not to take coercive steps against the petitioner until the Tribunal decides on the delay condonation and interim relief applications. The Revenue could pursue recovery steps after the Tribunal&#039;s decision. The High Court provided relief to the petitioner at the admission stage without awarding costs, aiming to balance the rights of both parties in the recovery process.</description>
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