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Judgment
Challenging Ext.P1 order imposing penalty under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second
respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that the petitioner has already furnished security
for the amount covered by Ext.P1 order by way of bank guarantee. It is stated that proceedings have already been initiated for encashing the bank
guarantee for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances,
concerns the delay on the part of the appellate authority in deciding the appeal.
Heard the learned counsel for the petitioner as also the learned Government Pleader.
Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical matters, the writ petition is
disposed of directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within
one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, the bank
guarantee furnished by the petitioner shall not be encashed.