https://www.taxtmi.com/caselaws?id=221257 The High Court directed the first appellate authority to promptly decide on the appeal within two months. It ordered no coercive actions against the assessee during this period or until a decision is made, emphasizing the need to assess the case's merits and the appellant's financial situation when granting stays during appeal proceedings. The Court highlighted the importance of balancing individual rights and state interests in the recovery of sovereign dues, stressing that undue hardship should be avoided in such matters. en-us Tue, 26 Feb 2013 00:00:00 +0530 Fri, 01 Mar 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221257 The High Court directed the first appellate authority to promptly decide on the appeal within two months. It ordered no coercive actions against the assessee during this period or until a decision is made, emphasizing the need to assess the case's merits and the appellant's financial situation when granting stays during appeal proceedings. The Court highlighted the importance of balancing individual rights and state interests in the recovery of sovereign dues, stressing that undue hardship should be avoided in such matters. Case-Laws VAT and Sales Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221257