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Judgment
R. Raghunandan Rao, J
The petitioner had suffered an order of assessment, dated 31.12.2018, as well as the penalty order, dated 30.03.2019, for the tax period from 01.11.2014 to 31.06.2017. Aggrieved by these orders, the petitioner had moved an appeal on 31.05.2023. This appeal bearing Appeal No.GNT-1/191/2025-2026 is still pending before the appellate authority.
The petitioner had also moved an application for stay of operation of the orders of assessment and penalty. However, the said application came to be dismissed by an order, dated 21.07.2025. The respondents had also initiated action for recovery of tax by freezing the accounts of the petitioner. At that stage, the petitioner has approached this Court, by way of the present Writ Petition challenging the said proceedings of the 3rd respondent, dated 10.01.2025, under which recovery proceedings were being taken up.
In the light of the aforesaid facts, it would be appropriate to dispose of this Writ Petition with a direction to the 2nd respondent, before whom the aforesaid appeal is pending, to dispose of the said appeal within a period of one month from the date of receipt of this order.
Accordingly, this Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, pending miscellaneous petitions, if any, shall stand closed.
There shall be no order as to costs.