HOTEL SIXER Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) Petitioner is a dealer under the Kerala General Sales Tax Act, 1963. For the assessment year 2021-22, the assessment was completed as per Exhibit-P1, against which an appeal has been preferred, which was dismissed by Exhibit-P2. Challenging the aforesaid order, petitioner has preferred an appeal before the Kerala General Sales Tax Appellate Tribunal as per Exhibit-P3. A stay petition has also been preferred, which is produced by Exhibit-P4. The limited relief now sought for by the petitioner is for a direction to dispose of the stay petition in a time-bound manner.

(2.) Having heard Sr. R. Sreejith, the learned counsel for the petitioner as well as Smt. Jasmin M. M., the learned Government Pleader, I am of the view that this writ petition can be disposed of with a direction to dispose of the stay petition.

(3.) Accordingly, there will be a direction to the Kerala General Sales Tax Appellate Tribunal, Additional Bench, Kottayam, to consider and pass appropriate orders on Exhibit-P4 stay petition, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till then, coercive proceedings against the petitioner will be kept in abeyance. The writ petition is disposed of as above.