Order Initiating Recovery Was to Be Stayed as Tribunal Had Not Started to Function | Gujarat HC

Case Details: Rajkalp Mudranalya (P.) Ltd. v. Superintendent - [2023] 155 taxmann.com 608 (Gujarat)

Judiciary and Counsel Details

• • Biren Vaishnav & Mrs Mauna M. Bhatt, JJ.
  • Uchit N. Sheth for the Petitioner.

Facts of the Case

In the present case, the department passed an adjudication order which was challenged by the petitioner but the demand was confirmed. Thereafter, the Superintendent initiated recovery and directed petitioner to inform authority if any appeal or stay application had been filed against order passed and whether Tribunal had granted stay of order. The petitioner filed writ petition against the recovery letter.

High Court Held

The Honorable High Court noted that as per letter of recovery, if no stay of recovery of dues was granted by the Tribunal, petitioner would be called upon to pay dues in question. However, this was clear that though Tribunal has been constituted, but it is still not started functioning. Therefore, the Court held that steps of recovery to be stayed till the next date of hearing and notice was issued.