https://www.taxtmi.com/caselaws?id=448769 CESTAT Allahabad disposed of contempt proceedings against revenue commissioners who failed to implement a tribunal order dated 12.09.2019 for four years. The commissioners tendered unconditional apology for the delay, claiming they relied on legal opinion. The tribunal cited Krishna Sales (P) Ltd. SC precedent establishing that authorities must obtain stay orders rather than refuse implementation pending appeal. While expressing unhappiness over the four-year delay, CESTAT accepted the apology considering government procedural complexities and warned officers to be careful. Following Bombay HC precedent in S.J. Enterprises, the tribunal set aside cost imposition and contempt reference directions, retaining only the implementation order. en-us Mon, 11 Dec 2023 00:00:00 +0530 Mon, 29 Jan 2024 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448769 CESTAT Allahabad disposed of contempt proceedings against revenue commissioners who failed to implement a tribunal order dated 12.09.2019 for four years. The commissioners tendered unconditional apology for the delay, claiming they relied on legal opinion. The tribunal cited Krishna Sales (P) Ltd. SC precedent establishing that authorities must obtain stay orders rather than refuse implementation pending appeal. While expressing unhappiness over the four-year delay, CESTAT accepted the apology considering government procedural complexities and warned officers to be careful. Following Bombay HC precedent in S.J. Enterprises, the tribunal set aside cost imposition and contempt reference directions, retaining only the implementation order. Case-Laws Customs Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448769