2013 (4) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ram Mohan Reddy, J. For the Appellant K.P. Kumar, Sr Adv for King and Partridge, Adv. For the Respondent N.R. Bhaskar, CGSC JUDGEMENT:- 1. Common questions of law and that of fact arise for decision making, hence with the consent of learned counsel for the parties, these petitions are clubbed together, finally heard and are disposed of by this common order. 2. It is not in dispute that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pugned circular dated 1st January 2013 mandating the initiation of recovery proceedings thirty days after the filing of an appeal, if no stay is granted, cannot be applied to an assessee who has filed an application for stay, which has remained pending for reasons beyond the control of the assessee. Where however, an application for stay has remained pending for more than a reasonable period, for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reasons for the statutory appellate authorities from not taking up for hearing and passing orders on I.As., or the hearing of the appeals so as to dispose them off within a time frame even if this Court were to direct doing so. 7. Sri K.P. Kumar, learned senior counsel for the petitioners submits that, there is large pendency of appeals for hearing before the authorities and there being only one ....