Tax recovery actions are stayed pending the resolution of stay and delay petitions to uphold the petitioner’s rights.

JUDGMENT

Against Exts.P1 and P2 assessment orders passed under the KVAT and CST Act respectively, the petitioner preferred Exts.P3 and P4 appeals and Exts.P7 and P8 stay petitions along with Exts.P5 and P6 delay condonation petitions before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated by issuing Exts.P9 and P10 revenue recovery notices for recovery of the amounts confirmed against the petitioner.

2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P7 and P8 stay petitions and Exts.P5 and P6 delay condonation petitions preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts pursuant to Exts.P9 and P10 notices, shall be kept in abeyance till such time as the 2nd respondent passes orders as directed and communicates the same to the petitioner.