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    <title>2013 (10) TMI 1045 - RAJASTHAN HIGH COURT</title>
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    <description>The Court held that coercive recovery proceedings cannot be initiated when stay applications are pending for a reasonable period without fault on the assessee&#039;s part. It directed appellate authorities to promptly decide stay applications within eight weeks and prohibited coercive recovery measures until then, emphasizing fair treatment and adherence to natural justice principles. The petitioners were instructed to appear before the relevant appellate authority/CESTAT for further proceedings.</description>
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      <description>The Court held that coercive recovery proceedings cannot be initiated when stay applications are pending for a reasonable period without fault on the assessee&#039;s part. It directed appellate authorities to promptly decide stay applications within eight weeks and prohibited coercive recovery measures until then, emphasizing fair treatment and adherence to natural justice principles. The petitioners were instructed to appear before the relevant appellate authority/CESTAT for further proceedings.</description>
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