Against the orders of penalty under the KVAT Act for the assessment years 2000-2001 to 2009-2010 evidenced by Exts.P5 to P14 orders and the demand notices issued consequent thereto namely Exts.P15 to P24, the petitioner has filed the appeals Exts.P25 to P29 and Exts.P35 to P39 before respondents 2 and 3. Exts.P30 to P34 and Exts.P40 to P44 stay petitions have also been filed by the petitioner before the respective appellate authorities. The petitioner submits that even before considering the stay petitions or the appeals the petitioner has been threatened with revenue recovery steps for recovery pursuant to the penalty orders confirmed against him. It is in these circumstances that he approaches this Court through this writ petition seeking to quash the penalty orders.
2. I have heard the learned counsel for the WP(C).No.11962/2014-U.
2 petitioner and also the learned Govt.Pleader appearing on behalf of the respondents.
3. In view of the facts and circumstances of the case I direct the second respondent, before whom Exts.P25 to P29 are pending, and the third respondent, before whom Exts.P35 to P39 are pending, to consider and pass orders on the same within a period of two months, after affording the petitioner an opportunity of hearing. At the time of consideration of the appeals, the respondents 2 and 3 shall also verify whether the appeals filed are in order and the necessary amounts towards legal benefit fund has been remitted by the petitioner.
With these directions, this writ petition is disposed of.
Sd/-
A.K.JAYASANKARAN NAMBIAR, (Judge) Kvs/-
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