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TMI Blog2014 (3) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... may be various situations and circumstances when the Tribunal or the appellate Authority is unable to dispose of the stay applications within 30 days, for which, the appellant might not be at fault. In such situation, if the aforesaid notification to the extent as above is allowed to be operative, and consequently, recovery proceedings is initiated pending disposal of the stay application by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that both the parties will not be prejudiced - Decided in favour of assessee. - Writ Petition Nos. 8043, 8150 & 8164 of 2014 - - - Dated:- 19-3-2014 - Kalyan Jyoti Sengupta and Sanjay Kumar, JJ. [Order per : Kalyan Jyoti Sengupta, C.J. (Common)]. - Learned counsel for the Revenue submits that he does not want to file any counter affidavit in these matters. We admit the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery to be initiated 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition in accordance with the conditions of stay, if any whichever is earlier. 4. It appears from the aforesaid provisions that if no stay order is granted within 30 days from the date of preferring the appeal, the recovery proceedings have to be initiated irrespective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to recover if stay application is kept pending for hearing beyond 30 days. The notification has been issued aiming at to put pressure indirectly upon appellate authority or Tribunal as the case may be, though the same are not binding upon appellate fora. A provision of this nature will work as arbitrary instrument against assessee litigants who are bona fide one. We cannot overlook the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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