The petitioner is an assessee under the Kerala Value Added Tax Act (KVAT) 2005, who is aggrieved by the non consideration of the stay application in appeal. The petitioner contends that, the petitioner has already paid 1/3rd of the amounts demanded as per an order in first appeal and that the Tribunal having not considered the appeal, the recovery officer has gone ahead and attached a vehicle of the petitioner and taken possession of the same. 2. In the circumstance of the petitioner already having satisfied 1/3rd, in compliance of conditional order passed by first appellate authority, the attachment presently made cannot be permitted. It is directed that, the vehicle attached and seized by the officer shall be released immediately.
W.P.(C) No. 13810 of 2014 2
3. There shall be an interim stay of any recovery till the stay applications are considered by the Tribunal. The Tribunal shall consider the stay applications within a period of two months from today and on passing of such orders, the recovery shall be subject to such orders passed.
Sd/-
K. VINOD CHANDRAN, JUDGE SB