R. SETHURAM Vs. STATE OF KERALA

JUDGEMENT

(1.) The present writ petition has been filed under Article 226 of the Constitution of India seeking a direction to the respondent No.3 to consider and pass orders on Exhibit P6 representation.

(2.) The petitioner is the Managing Director of the Mookambika Builders, a registered assessee under the Kerala Value Added Tax Act, 2003. In the year 2017, the petitioner was assessed for Value Added Tax for the year 2011-2012 and issued Exhibit P1 demand notice informing the petitioner to pay the balance amount of Rs.23,68,022.00within fifteen days of date of service of that notice.

(3.) Aggrieved by the same, the petitioner has filed an appeal before the First Appellate Authority. Thereafter, the petitioner firm has filed a second appeal along with an application seeking stay. It appears that the second appeal is still pending. However, there is no interim order passed by the authority in the second appeal.