MURALEEDHARAN Vs. THE STATE TAX OFFICER SGST OFFICE

JUDGEMENT

(1.) Challenging Ext.P1 series assessment orders and Ext.P2 series orders imposing penalty under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 series and Ext.P4 series appeals before the second respondent. Ext.P5 series and Ext.P6 series are the applications for stay preferred by the petitioner in the appeals. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeals.

(2.) Heard the learned counsel for the petitioner as also the learned Government Pleader.

(3.) Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical matters, the writ petition is disposed of directing the appellate authority to consider and pass orders on the applications for stay preferred by the petitioner in the appeals, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by the orders impugned in the appeals shall be deferred by the respondents concerned.