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Judgment
Heard the counsel for the petitioners Sri D.K. Upadhyaya and Sri Rajesh Singh Chauhan for the respondents.
The petitioners'' grievance is that though they have filed an appeal against the order of assessment of service tax on 18-12-2009 alongwith application for stay/waiver but the said application is not being disposed of and in the meantime, coercive steps have been initiated for realising the amount under the assessment order. Prayer is that, till the pendency of the appeal, the recovery may not be effected.
Sri Rajesh Singh Chauhan says that he has no instructions, as to whether the appeal has been decided and whether application for stay has been decided and also whether the waiver application has been considered or not.
The issue involved is very trivial. We do not find any reason that if the application for stay/waiver has been moved before the Tribunal, the same shall not be decided for unduly long period. It is true that in the absence of any interim order of the appellate Tribunal, recovery can be effected.
We, therefore, on considering the plea of the petitioners, direct that the application for stay-cum-waiver if has not already been decided, be considered and disposed of within a maximum period of 15 days from the date of receipt of a certified copy of this order. Till the disposal of the aforesaid application, recovery shall not be effected by adopting coercive measures.
We may clarify that if the stay application or waiver application or the appeal itself has been decided, this order would not be of any assistance to the petitioners.
The petition is disposed of accordingly.