The goods transported by the petitioner were intercepted in the course of transit issuing notice under Section 47(2) of the Kerala Value Added Tax Act, 2003 and demanding security deposit. The petitioner furnished Ext.P1 bank guarantee dated 23.9.2013 and the goods were released. The proceedings were finalised by the competent authority passing Ext.P2 order finalising the adjudication on 31.10.2014. The petitioner has preferred Ext.P3 appeal against the said order which is pending consideration before the fifth respondent. The prayer is to cause the same to be finalised within a reasonable time.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the fifth respondent is directed to consider and pass appropriate orders on Ext.P3 appeal in accordance with law at the earliest, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Bank guarantee shall be kept alive till such time. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
stu Sd/-
P.R.RAMACHANDRA MENON , JUDGE.