SHAKTHI SPECIALITIES REPRESENTED BY ITS MANAGING PARTNER Vs. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT

JUDGEMENT

(1.) The only grievance raised by the petitioner - Assessee in the present case is that though the Karnataka Appellate Tribunal under Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act, 2003' for short), is seized of the pending appeal of the assessee on the issue involved about the rate of tax applicable to the petitioner's products namely Whip Topping on Cakes etc., and the stay order was also granted by the said Tribunal on 30/03/2016, by virtue of the provisions of Section 63 (7)(b) of the KVAT Act, 2003, the life of the said stay order cannot extend beyond 365 days of its grant though despite their being a mandate of the law to that effect, the said Tribunal has not been able to dispose of the appeal itself on merits within the said stipulated period of said 365 days from the date of its institution.

(2.) The learned counsel for the Respondents, Mr. T.K. Vedamurthy has brought to the notice of the Court that similar petitions have been disposed of by this Court by directing the Appellate Tribunal to decide the appeal pending before it expeditiously and till the disposal of the appeal by the Tribunal, the interim order granted by the Tribunal has been extended by this Court.

(3.) It is unfortunate that in view of the limited power given to the Tribunal and not empowering it to extend its own stay order by the said legislative mandate, while the Tribunal finds itself unable to decide all the pending appeals within the stipulated time frame of one year and on account of this legislative lacunae despite there being good intention for the reasons beyond the control of Tribunal this Court is flooded with these kind of petitions unnecessarily.