2013 (5) TMI 1

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..... 2013 (2) TMI 188 - BOMBAY HIGH COURT] the provisions contained in the impugned circular dated 1 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. Thus this petition allowed .....

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..... by law, together with an application for interim stay. During the pendency of the appeal and when the Commissioner did not pass any orders on the interlocutory application, the respondent issued a demand notice dt . 20/1/2013 calling upon the petitioner to make payment of the sum adjudicated, which was responded to by a letter dt. 5/2/2013 informing about the pendency of the appeal and the fact t .....

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..... demand notice, however may be disposed off in the light of the decision of the High Court of Bombay In Larsen and Toubro vs. Union of India and Others, wherein it is observed thus: "For these reasons, we have come to the conclusion that the provisions contained in the impugned circular dated 1 January 2013 mandating the initiation of recovery proceedings thirty days after the filing of an ap .....

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