Assessee is entitled to stay on recovery proceedings when Appellate Tribunal is not constituted

BPD Steel Syndicate Pvt. Ltd. Vs Union of India and Others (Orissa High Court)

The Hon’ble Orissa High Court in the case of M/s. BPD Steel Syndicate (P.) (Ltd.) v. Union of India [WP (C) 6518 of 2023 dated February 22, 2024], allowed the writ petition and stayed the recovery proceedings initiated by the Revenue Department as per the Appellate Order till the time of the constitution of the Appellate Tribunal on the ground that the Appellate Tribunal has not been constituted.

Facts:

M/s. BPD Steel Syndicate (P.) (Ltd.)

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