(1.) As against Exts.P1 to P3, P6 to P8, P11 to P13 and P16 to P18 orders for the assessment years 2014-2015, 2015-2016, 2016-2017 and 2017-2018 under the Kerala value Added Tax Act, the petitioner preferred Exts.P5, P10, P15 and P20 appeals along with Exts.P5(a), P5(b), P10 (a), P10(b), P15(a), P15(b), P20(a) and P20(b) stay applications and delay condonation applications before the sixth respondent. The case of the petitioner is that the revenue recovery authorities are proceeding further with the revenue recovery prior to considering the stay petition, which impelled the petitioner to approach this Court.
(2.) This Court in W.P.(C) No.3800 of 2020 had passed a detailed order after having called the Assistant Commissioner of Law in court with regard to the numbering of appeal and hearing of the stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non-hearing of the appeals, along with stay applications.
(3.) This writ petition is also of the similar nature and the petitioner is in dilemma. In such circumstances, this Court cannot sit as a mute spectator without coming to the rescue of such litigants.