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2022 (3) TMI 846 - KERALA HIGH COURTStay of demand - recovery proceedings initiated during pendency of appeal - HELD THAT:- As far as the latter is concerned, there is no opportunity for the petitioner to upload the stay petition after the commencement of the National Faceless Appeal Scheme. In similar matters this Court had, taking note of the prejudice being caused to the assessees, have directed the National Faceless Appeal Centre to provide a link to the assessees to enable them to upload stay petitions in pending appeals. This Court is of the opinion that petitioner should also be given a similar relief. Accordingly there will be a direction to respondents 3 to 5 to provide a link, to the petitioner to upload an application for stay, within a period of four weeks from the date of receipt of a copy of this judgment. Once a link is provided to the petitioner, the stay application as sought for must be uploaded within two weeks thereafter. If such directions are complied with, the Competent Appellate Authority shall consider and dispose of the stay application, as expeditiously as possible, at any rate within a period of six weeks from the date of uploading of the application for stay. Despite the uploading of stay application, the appellate authority will be at liberty to consider and pass appropriate orders on the appeal itself.
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