2013 (3) TMI 635

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.... For the Respondent : Ms Manisha Lavkumar, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Petitioners have challenged the recovery notice dated 10.1.2013 as at Annexure B to the petition in following factual background. The petitioners are facing seven separate orders in original passed by the adjudicating authority, details of which are available at page 44 of the petitio....

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....sing recoveries of outstanding dues. We had come to the following conclusions: "In the conclusion, condition Nos.3, 6 and 9 are read down as to requiring the recovery officer to initiate recovery proceedings pending appeal and stay application only when it is found that the application remained pending beyond 30 days for the reasons of delay which can be attributed to the assessee. This would hav....

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....and cannot be equated with full period of limitation. xxxx xxxx We, therefore, uphold condition No.11 without any modification. xxxx xxxx None of the clauses of circular dated 1.1.2013 cover such a situation where having granted stay, the Tribunal could not dispose of the appeal within the period of 180 days and therefore, stay would be vacated. This circular is also not part of the sp....