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    <title>2023 (7) TMI 1545 - KERALA HIGH COURT</title>
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    <description>Pending stay petitions filed with statutory appeals should be considered promptly where recovery action may proceed before disposal. The High Court directed the appellate authority to dispose of the assessee&#039;s stay petition within three months after hearing the assessee, and to record reasons if any conditional stay was imposed. Further proceedings pursuant to the assessment order were deferred until orders were passed on the stay petition, thereby protecting the assessee from coercive recovery in the meantime.</description>
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      <description>Pending stay petitions filed with statutory appeals should be considered promptly where recovery action may proceed before disposal. The High Court directed the appellate authority to dispose of the assessee&#039;s stay petition within three months after hearing the assessee, and to record reasons if any conditional stay was imposed. Further proceedings pursuant to the assessment order were deferred until orders were passed on the stay petition, thereby protecting the assessee from coercive recovery in the meantime.</description>
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