The KVAT assessment of the petitioner in the year 2011-2012 was completed vide Ext.P1 assessment order against which the petitioner preferred Ext.P2 appeal and P3 stay petition before the 2nd respondent. It is pointed out that the petitioner has also made an interim payment of Rs.3 lakhs towards tax and interest. The specific case of the petitioner is that while the 2nd respondent is yet to consider and pass orders on Ext.P3 stay petition, the 1st respondent is threatening the petitioner with revenue recovery proceedings.
2. I heard the learned Government Pleader for the respondents.
3. In the facts and circumstances of the case, I dispose of the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition within a period of one month after hearing the petitioner or his representative. Till such time as orders are passed in Ext.P3 stay petition and communicated to the petitioner, no recovery action pursuant to Ext.P1 assessment order shall be pursued by the respondent.
The writ petition is disposed of as above.
mns/ A.K.JAYASANKARAN NAMBIAR JUDGE