TaxTMI 
TaxTMI 
2019 (6) TMI 1068
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....ase to allow this Civil Application in the interest of Justice, B. Your Lordship may be pleased to vacate the stay Granted by this Hon'ble Court on 02/03/2015, passed in the main matter i.e., Tax Appeal No.1332 of 2014; C.Your Lordship as an alternative may fix the Tax Appeal No. 1332 of 2014 for early date of hearing in the interest of Justice; D. Your Lordship may be pleased to pass any other order as deemed just, fit and proper in the interest of justice." 2. We take notice of the fact that the Tax Appeal No. 1332/2014 preferred by the opponent - assessee came tobe admitted by this court vide an order dated 19.12.2014. The order reads thus: "Tax Appeal is Admitted for consideration of the follow....
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....ivil Applications wherein stay is granted as regards recovery of penalty against the company/partnership firm. However, the Court was pleased to make it clear that remaining portion of the duty and interest thereon is not stayed for which the applicants have been given time to deposit. 2. In that view of the matter, there shall be stay against the recovery of penalty against the company/ partnership firm. However, we make it clear that the remaining portion of the duty and interest is not stayed for which the applicant is given time upto 30.03.2015 to deposit. 3. This Civil Application is disposed of accordingly. Rule, if any, is made absolute to the above extent." 4. Mr. Jaimin Gandhi, the learned counsel appearing for....
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....e order of stay of civil or criminal proceedings is produced, may fix a date not beyond six months of the order of stay so that on expiry of period of stay, proceedings can commence unless order of extension of stay is produced. 35. Thus, we declare the law to be that order framing charge is not purely an interlocutory order nor a final order. Jurisdiction of the High Court is not barred irrespective of the label of a petition, be it under Sections 397 or 482 Cr.P.C. or Article 227 of the Constitution. However, the said jurisdiction is to be exercised consistent with the legislative policy to ensure expeditious disposal of a trial without the same being in any manner hampered. Thus considered, the challenge to an order of charge sh....
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....application seeking to vacate the interim relief is thoroughly misconceived. 6. In our opinion, the present application has been preferred on absolute misreading of the decision of the Supreme Court referred to above, more particularly, the observations made in paras 34 and 35 referred to above. The observations of the Supreme Court with regard to continuation of any interim order beyond the period of six months in any civil or criminal proceedings arising from a trial fell altogether in a different context. The observations made in the decision of the Supreme Court in the context of Civil and Criminal litigation cannot be made applicable in a Tax Appeal. An identical issue fell for the consideration of a Division Bench of the High Court....