HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4831 of 2025 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner, Mr. Krishna Ji Shukla, learned counsel for union of India and Mr. Amit Mahajan holding brief of Mr. Dhananjay Awasthi, for the contesting respondents. Learned counsel for the petitioner submits that against the order dated 30.3.2022 an appeal has been filed along with the stay application on 27.4.2022, which is pending, but in the meantime, a demand notice dated 8.7.2025 has been issued. He submits that the petitioner is law abiding citizen and if the recovery is pressed against the petitioner without deciding the stay application/ appeal, the purpose of filing the appeal will be frustrated. To the said submission, Mr. Amit Mahajan appearing on behalf of respondent submits that petitioner has not deposited the mandatory amount of 20 % for entertaining the stay application filed in the appeal, therefore, the stay application cannot be taken into consideration. Learned counsel for the petitioner next contended that appeal itself may be decided expeditiously to which learned counsel for the respondent has no objection. He further submits on identical set of facts, the petitioner has filed three writ petitions before this Court out of which two writ petitions i.e. Writ Tax no. 4829 of 2025 and Writ Tax No. 4827 of 2025, were heard by the Division Bench of this Court in which the Division Bench of this Court Versus Counsel for Petitioner(s) : Puneet Agarwal Counsel for Respondent(s) : A.S.G.I., Ankur Agarwal, Dhananjay Awasthi, Krishna Ji Shukla Prabha Gupta .....Petitioner(s) Union Of India And 3 Others .....Respondent(s) vide order dated 23.9.2025 has restrained the respondent authorities for taking any coercive action against the petitioner till the disposal of stay application, therefore, the benefit of the said order may be accorded in the present petition also. In view of above, without entering into the merit of the case, the writ petition is disposed of with direction to respondent no. 2 to decide the Appeal No. NFAC/2013-14/10147185 (A.Y. 2014-15), expeditiously, preferably within a period of three months from the date of production of certified copy of this order. For a period of four months or till disposal of stay application, whichever is earlier, no coercive action shall be taken against the petitioner pursuant to the demand notice dated 8.7.2025. September 25, 2025 Rahul Dwivedi/- WTAX No. 4831 of 2025 2 (Piyush Agrawal,J.) Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad