JUDGMENT
The petitioner is aggrieved with the issuance of recovery proceedings after the appeal itself was heard finally and reserved for orders.
2. I have heard the learned Standing Counsel for the Government of India (Taxes) also.
3. The appeal is said to be finally heard and reserved for orders. In such circumstance, the recovery shall be stayed till orders are passed in the appeal. If any further hearing is required, then the appellate authority has to consider the stay application first. In any event, the recovery proceedings will be kept in abeyance till an order is passed either in the stay application or in the appeal on merits, whichever is earlier. Needless to say a hearing on the stay application shall only be conducted with proper notice to the assessee.
The writ petition is disposed of.