KANNALAYIL JEWELLERS Vs. STATE

JUDGEMENT

(1.) Petitioner herein is a firm engaged in the business of jewelry and was a registered dealer under the erstwhile Kerala Value Added Tax Act, 2003. As per the order dated 29.04.2019, 1st respondent issued proceedings pertaining to the assessment years, 2014-15, 2015-16 and 2016-17, re fixing the sales turnover for the relevant years after clubbing together the sales turn over. Learned Counsel for the petitioner submitted that the assessment orders passed are bad in law and legally impermissible under the provisions of the statute. Being aggrieved, petitioner preferred appeals before the 2 nd respondent, however, 2nd respondent without considering the contentions raised and the evidences produced dismissed the same. Petitioner has also deposited 20% of the demand and there was an interim stay for the rest of the amount. After the dismissal of the appeal vide Ext.P2, second appeals were preferred before the 3rd respondent vide Exts.P3, P3 (a) and P3 (b) along with petitions for stay of collection of tax and interest. The grievance of the petitioner is that, while so, recovery notices pursuant to Ext.P1, P1 (a) and P1 (b) are issued by the 4 th WP(C).No.8456 OF 2020(F) respondent. Petitioner seeks early disposal of the stay petitions.

(2.) Learned Government Pleader submits that appropriate decision on the application of stay would be taken by the authorities, if a time frame is fixed by this Court.

(3.) Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the third respondent to take a decision on Exts.P4, P4 (a) and P4(b) stay petitions filed in support of the memorandum of appeals, in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till such time a decision is taken on stay applications, recovery proceedings pursuant to the assessment orders shall be kept in abeyance.