IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7480 OF 2020(H) PETITIONER: COCHIN MALABAR ESTATES AND INDUSTRIES LIMITED, COWCOODY CHAMBERS, 234A, RACE COURSE ROAD, COIMBATORE - 641 018. REPRESENTED BY ITS DIRECTOR MR.CHANDRA PRAKASH SHARMA. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS)-1, POORNIMA BUILDINGS, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 2 INCOME TAX OFFICER, (CORPORATE) WARD 2 (4), KOCHI - 682 018. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7480 OF 2020 -2- JUDGMENT As against Ext.P1 order for assessment year 2014-15 under Kerala value Added Tax Act, petitioner preferred Ext.P2 appeal along with stay application. case of petitioner is that, 2nd respondent is proceeding further with revenue recovery prior to considering stay petition, which impelled petitioner to approach this Court. 2. This Court in W.P.(C) No.3800/2020 had passed detailed order after having called Assistant Commissioner of Law in court with regard to numbering of appeal and hearing of stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non- hearing of appeal, along with stay applications. 3. This writ petition is also of similar nature and petitioner is in dilemma. In such circumstances, this Court cannot sit as mute spectator without coming to rescue of such litigants. WP(C).No.7480 OF 2020 -3- 4. Accordingly, I dispose of this writ petition with direction to appellate authority to consider application of stay within period of thirty days from date of receipt of copy of this judgment as petitioner in such circumstances had not opted for automatic stay in view of amended provisions of Section 55 (4) of KVAT Act, 2003. Steps for recovery of amounts pertaining to Ext.P1 shall be kept in abeyance, till such time stay application is disposed of. It is made clear that interim arrangement is only till adjudication of stay application. However, this will not stand in way of appellate authority deciding appeal along with stay application. Sd/- AMIT RAWAL JUDGE vv WP(C).No.7480 OF 2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER OF ASSESSMENT DATED 31/12/2019. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 28/01/2020. EXHIBIT P3 TRUE COPY OF APPLICATION FOR STAY DATED 10/02/2020. TRUE COPY PA TO JUDGE Cochin Malabar Estates And Industries Limited v. CIT (A)-1, Kochi / ITO, Corporate Ward-2(4), Kochi