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2021 (11) TMI 168

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..... uest for present, without entering into the merit of the matter and without deciding also on the propriety of the earlier order of the Tribunal waiving the pre-deposit and of remanding the matter to the concerned authority, the impugned recovery notice dated 11.06.2021 is being stayed till the appointment of either the President or Member of the Tribunal. The additional two weeks time shall be given to the petitioners as taking up his matter may take some more time. As a parting note, it is being specifically mentioned that grant of the stay will not weigh with the Tribunal in considering the matter on merit. It is only because of the absence of the Forum that the Court needed to intervene in exceptional circumstances - petition dispose .....

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..... hority before the Gujarat Value Added Tax Tribunal ( the Tribunal hereinafter) where he also has preferred the stay application against the outstanding demands. 4. The second respondent authority according to the petitioners has issued the recovery notice on 11.06.2021 despite his application and the pendency of Second Appeal before the Tribunal. 5. The petitioners have preferred an early hearing application on 14.06.2021, a letter was also sent to the second respondent authority informing him about the pendency of the stay application before the Tribunal. 6. The petitioners are before this Court as the sole member of the Tribunal is demitting the office today evening and there is none to preside over. Their grievance are with reg .....

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..... ies litigating must not suffer the Court first has chosen to intervene and presently would direct the respondent not to pursue any coercive recovery till the appointment of Presiding Officer is made. 10. At this stage, the request is made by the learned advocate, Mr.Uchit Sheth to permit further two weeks after the appointment of the Presiding Member or President as they may also have some other priorities. 11. Acceding to the request for present, without entering into the merit of the matter and without deciding also on the propriety of the earlier order of the Tribunal waiving the pre-deposit and of remanding the matter to the concerned authority, the impugned recovery notice dated 11.06.2021 is being stayed till the appointment of .....

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