MUHAMMAD WASEEM, (JUDICIAL MEMBER).---This miscellaneous application has been filed by the applicant/registered person for grant of stay against the recovery of impugned tax demand as well as appeals against the order of CIR (Appeals), Gujranwala, agitating refusal of stay.
2. The A.R of the applicant stated that while rejecting the stay application filed by the registered person against impugned tax demand, the department has been pursuing the recovery of tax demand. It has been further submitted that the applicant had filed appeal before the learned CIR (Appeals) and the department is pressing hard for recovery and has issued notice showing intention to take coercive measures for the recovery of the outstanding tax demand. It is plea of the taxpayer that in case the demand is not stayed, the taxpayer will suffer irreparable loss.
However, it is submission of the learned AR that they have full evidence to prove compliance of the said section.
3. The learned DR has opposed the application on the plea that in this case huge tax demand is outstanding.
4. Heard. We have given due consideration to the arguments of both parties and feel that the request for stay of demand is justified in the present circumstances of the case. Accordingly, the recovery of the impugned tax demand is stayed for a period of 30 days from the date of receipt of this order. Therefore, we vacate the impugned order with the direction to the learned CIR(Appeals) to preferably decide the pending appeal of the applicant within 30 days as per law and facts of the case and till that time, the department is restrained from recovery proceedings.
5. The application for stay is allowed without prejudice to the final outcome of the appeal which is pending before the learned CIR(Appeals), Gujranwala.