Ext.P1 assessment order passed by the 3rd respondent under Section 25(1) KVAT Act is under challenge by way of Ext.P3 appeal, which was preferred along with Ext.P4 petition to condone the delay and Ext.P5 I.A. for stay. The petitioner is aggrieved by the coercive steps taken in the meanwhile.
2. Heard the learned Government Pleader as well.
3. The learned counsel for the petitioner points out that, the assessment was finalised also including the purchase value of three machinery (Hydraulic excavator for `31,25,000/-, F12 breaker `10,7100/- & hydraulic excavator for `37,00,000/-) taking an inference that the said amounts reflect the unaccounted purchases. The petitioner was not in a position to operate the unit because of various objections from different corners right from 2011 and the unit was closed down in 2012, also since the concerned local authority has not granted any permission/licence to carry out the operations. That apart, immediately after service of a copy of Ext.P1 order, the petitioner was laid up due to 'Ulcer'
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from 18.11.2013 to 15.07.2014, availing medical treatment and that necessary medical certificates have already been produced along with the petition to condone the delay for filing the appeal.
4. After hearing both the sides and also taking note of the specific contention raised from the part of the petitioner as mentioned hereinabove, the writ petition is disposed of, directing the 2nd respondent to consider and pass appropriate orders on Ext.P4 and P5 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 this judgment.
Coercive proceedings pursuant to Ext.P1 shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for further steps.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE.
Pn