https://www.taxtmi.com/caselaws?id=220783 The court held that initiating recovery proceedings while stay applications were pending due to administrative delays was arbitrary and unfair. It found the circular directing recovery proceedings 30 days after filing an appeal, even if no stay was granted, inapplicable to assessees facing delays beyond their control. The court emphasized protecting assessees from penalization for delays not attributable to them and recommended incorporating electronic technology for transparency and timely disposal of applications. It directed against coercive recovery steps during pending stay applications, disposing of the petitions with instructions for expeditious processing and no costs awarded. en-us Fri, 01 Feb 2013 00:00:00 +0530 Wed, 15 May 2013 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220783 The court held that initiating recovery proceedings while stay applications were pending due to administrative delays was arbitrary and unfair. It found the circular directing recovery proceedings 30 days after filing an appeal, even if no stay was granted, inapplicable to assessees facing delays beyond their control. The court emphasized protecting assessees from penalization for delays not attributable to them and recommended incorporating electronic technology for transparency and timely disposal of applications. It directed against coercive recovery steps during pending stay applications, disposing of the petitions with instructions for expeditious processing and no costs awarded. Case-Laws Customs Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220783