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2011 (2) TMI 384 - HC - Service TaxApplication for stay/waiver - if the application for stay/waiver has been moved before the Tribunal, the same shall not be decided for unduly long period. It is true that in the absence of any interim order of the appellate Tribunal, recovery can be effected - Held that the application for stay-cum-waiver if has not already been decided, be considered and disposed of within a maximum period of 15 days from the date of receipt of a certified copy of this order - The petition is disposed of
Issues:
Delay in disposal of application for stay/waiver in service tax assessment appeal. Analysis: The petitioners raised a concern regarding the delay in the disposal of their application for stay/waiver in the context of an appeal against the service tax assessment order. They highlighted that coercive measures were being taken to recover the assessed amount despite the pending appeal and application. The respondent's counsel expressed a lack of information regarding the status of the appeal, the stay application, and the waiver application. The court acknowledged the gravity of the issue, emphasizing the need for timely resolution of such matters. It was noted that in the absence of an interim order from the appellate Tribunal, recovery actions could proceed. However, considering the petitioners' plea, the court directed that the application for stay-cum-waiver, if not already decided, should be promptly considered and disposed of within a maximum period of 15 days from the date of receiving the court's order. During this period, no coercive recovery measures were to be taken. The court clarified that its directive was contingent upon the stay application, waiver application, or the appeal itself not having been previously decided. If any of these had already been resolved, the court's order would not apply. Ultimately, the court disposed of the petition in accordance with the directions provided, ensuring that the application for stay-cum-waiver would receive prompt attention to avoid undue delays in the resolution of the appeal and related matters.
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