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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.