Being aggrieved of Exts.P3 order dated 01.04.2014 passed by the second respondent/Deputy Commissioner in KVAT Appeal No.679 of 2014 in respect of the assessment year 2007-08, the petitioner has preferred Ext. P4 appeal along with Ext.P5 petition for condonation of delay and Ext.P7 petition for stay, which are pending consideration before the Kerala Value Added Tax Appellate Tribunal. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, coercive steps are being pursued by the respondents, which is subjected to challenge in this Writ Petition.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the Kerala Value Added Tax Appellate Tribunal is directed to consider and pass appropriate orders on Exts.P5 petition for condonation of dealy and Ext.P7 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed in Exts.P5 and P7, all W.P.(C)No.32793 OF 2014 2 further coercive proceedings pursuant to Ext.P2 demand notice shall be kept in abeyance.
The Writ Petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the Kerala Value Added Tax Appellate Tribunal for further steps.
P.R.RAMACHANDRA MENON JUDGE lk