AI Structured Summary
Not yet generated for this judgment
Judgment
Ext.P4 is the finalised escaped assessment order,
against which the petitioner filed Ext.P5 appeal, which
is accompanied by stay petition before the 3rd
respondent. The appeal and stay petition are pending
before the 3rd respondent. In the meanwhile, coercive
proceedings have been initiated. It is in this context,
the writ petition has been filed.
In the above circumstances, it is directed that
the Appellate Authority, the 3rd respondent herein,
consider and dispose of the stay application within a
period of two months from the date of receipt of the
certified copy of this judgment and the coercive
proceedings be stayed until such orders are passed,
which order shall determine the proceedings thereafter.
The consideration is also to be made, keeping in mind
the proviso to Section 55(4) of the Kerala Value Added
Tax Act, 2003 and condition, if at all imposed, confined
to 20% or less of the tax demanded, at the first
appellate stage.
The writ petition is disposed of without any
observation on merits and keeping in abeyance the
recovery till such time as the directions herein are
complied with by the Appellate Authority, whose orders
shall determine the further steps thereafter.