M/s Aranhikkal Granite Unit vs Kerala Value Added Tax Appellate Tribunal

C.S.Dias, J

The writ petition is filed to direct the first respondent to consider and dispose of Ext P3 appeal and Ext P4 stay petition, expeditiously and until such time to defer further proceedings pursuant to Exts P1 and P2 orders.

The petitioner’s case is that aggrieved by Ext P1 assessment order, the petitioner had preferred an appeal before the second respondent. The second respondent had dismissed the appeal by Ext P2 order. Challenging Ext P2 order, the petitioner has preferred Ext P3 appeal before the first respondent and has filed Ext P4 stay petition in the appeal. The petitioner apprehends that during the pendency of Exts P3 and P4, the respondents may enforce Ext P1 assessment order. Hence, the writ petition.

Heard; Smt.Latha Anand, the learned counsel appearing for the petitioner and Smt.Jasmine.M.M, the learned Government Pleader appearing for the respondents.

Having considered the pleadings and materials on record and taking note of the fact that Ext P4 stay petition is pending consideration before the first respondent in Ext P3 appeal, I deem it appropriate to dispose of the writ petition in the following manner:

(i) The first respondent is directed to consider and dispose of Ext P4 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.

(ii) Needless to mention that, if the first respondent proposes to pass any conditional order of stay, he shall state the reasons for the same.

(iii) Until such time orders are passed on Ext P4 stay petition, all further proceedings pursuant to Ext P1 assessment order shall stand deferred.