This writ petition has been filed on being aggrieved by Ext.P3 demand notice issued by the third respondent pending disposal of Ext.P2 appeal filed by the petitioner against Ext.P1 order of assessment passed by the third respondent. Ext.P1 order was passed under Section 25(1) of the Kerala Value Added Tax Act. Pending Ext.P2 appeal, as per Ext.P3, steps were taken to recover the amount demanded in terms of Ext.P1. It is in the said circumstances that this writ petition has been filed.
2. I have heard the learned counsel for the petitioner and also the learned Government Pleader.
3. Evidently, the petitioner has already moved Ext.P2 appeal against Ext.P1 order and it is pending consideration before the second respondent. The learned Government Pleader submitted that since Ext.P2 appeal is of the year 2014 it may not be possible for the appellate authority to take up the said appeal for an early disposal WP(C).No.12247/2014 2 ignoring the pendency of the appeals filed earlier. Taking into account the pendency of the appeal and the rival submissions this writ petition is disposed of as hereunder:-
In case the petitioner has not moved a petition seeking stay of operation and implementation of Ext.P1 order along with Ext.P2 appeal the petitioner will be at liberty to move such a petition within two weeks from today. In case the petitioner files such a petition the second respondent shall consider the same and pass orders thereon within a month. It will also be open to the 2nd respondent to consider Ext.P2 appeal itself within the said stipulated time. Till such consideration and passing of consequential orders all further proceedings pursuant to Ext.P3 demand notice shall be kept in abeyance.
Sd/-
C.T.RAVIKUMAR Judge TKS