The petitioner is a registered dealer registered under the KVAT Act on the rolls of the 1st respondent. It is submitted that the petitioner filed annual return for the year 2008-2009. Thereafter the 1st respondent re-opened the assessment and issued Ext.P1 assessment order. Being aggrieved of Ext.P1 order, the petitioner preferred Ext.P3 appeal along with Ext.P4 petition for stay before the 2nd respondent. During the pendency of Ext.P3 appeal, the 3rd respondent issued Exts.P6 and P7 notices. This made the petitioner to approach this Court by filing this writ petition.
2. Heard the learned Government Pleader as well.
In the said circumstances, the 2nd respondent is directed to consider Ext.P4 petition for stay preferred by the petitioner and to pass appropriate orders in accordance with law, after giving an opportunity of hearing to the petitioner. The proceedings as above shall be finalised at the earliest, at any rate, within 'one W.P.(C) No.29298 of 2014 2 months' from the date of receipt of a copy of this judgment. The recovery proceedings shall be kept in abeyance till such time.
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