https://www.taxtmi.com/caselaws?id=414387 Where a second appeal and stay application were pending before the Tribunal but no Presiding Officer or Member was available, the Gujarat HC intervened to prevent litigants from being prejudiced by an unavailable forum. Without examining the merits of the tax classification dispute or the correctness of earlier Tribunal orders, the Court granted protection against coercive recovery under the impugned notice until the Tribunal became functional. The Court also allowed an additional two weeks after appointment of the Presiding Officer or Member for the petitioners to proceed as directed. en-us Thu, 21 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 06:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414387 Where a second appeal and stay application were pending before the Tribunal but no Presiding Officer or Member was available, the Gujarat HC intervened to prevent litigants from being prejudiced by an unavailable forum. Without examining the merits of the tax classification dispute or the correctness of earlier Tribunal orders, the Court granted protection against coercive recovery under the impugned notice until the Tribunal became functional. The Court also allowed an additional two weeks after appointment of the Presiding Officer or Member for the petitioners to proceed as directed. Case-Laws VAT and Sales Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414387