NOUFAL T.P Vs. THE INTELLIGENCE OFFICER

JUDGEMENT

(1.) Against Ext.P2 penalty order under the Kerala Value Added Tax Act, the petitioner had preferred a revision before the Revisional authority, but the same was dismissed by Ext.P3 order. The petitioner therefore preferred Ext.P4 appeal, together with Ext.P7 stay petition, before the additional 4th respondent Kerala Value Added Tax Appellate Tribunal, Kozhikode. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P2 penalty order.

(2.) I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.