KABEER TRADERS REPRESENTED BY ITS MANAGING PARTNER Vs. STATE TAX OFFICER, GOODS AND SERVICE TAX DEPARTMEN

JUDGEMENT

(1.) Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeal.

(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 application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned.