The petitioner transported some goods, which however was intercepted by the 1st respondent in the course of transit, issuing notice under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the requisite extent. Later, the goods were got released and the adjudication proceedings were finalised by passing Ext.P2 order dated 03.06.2014. As per the said order, the security amount demanded was converted to penalty, being aggrieved of which, the petitioner preferred Ext.P4 appeal before the 2nd respondent. An interim order of stay was passed, imposing a condition, which is stated as complied with. Grievance of the petitioner is with regard to the delay in finalising the appeal and hence the writ petition.
2. Heard the learned Government Pleader as well.
3. After hearing both the sides, the writ petition is disposed of, directing the 2nd respondent to consider and pass appropriate orders on Ext.P4 appeal, at the earliest, at any rate, within 'two W.P.(C) No.29059 of 2014 2 months' from the date of receipt of a copy of this judgment.
Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the 2nd respondent, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp