The Cochin Malabar Estates And Industries Limited v. The CIT (A)-1, Kochi / ITO, Corporate Ward-2(4), Kochi
|The Cochin Malabar Estates And Industries Limited
|The CIT (A)-1, Kochi / ITO, Corporate Ward-2(4), Kochi
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for stay • interim arrangement • stay petition
|No.7480 OF 2020 -2- JUDGMENT As against Ext.P1 order for the assessment year 2014-15 under the Kerala value Added Tax Act, petitioner preferred Ext.P2 appeal along with the stay application. The case of the petitioner is that, the 2nd respondent is proceeding further with the revenue recovery prior to considering the stay petition, which impelled the petitioner to approach this Court. Several writ petitions are pending in this Court seeking redressal of grievance for non- hearing of the appeal, along with stay applications. This writ petition is also of the similar nature and the petitioner is in dilemma. Accordingly, I dispose of this writ petition with a direction to the appellate authority to consider the application of stay within a period of thirty days from the date of receipt of a copy of this judgment as the petitioner in such circumstances had not opted for automatic stay in view of the amended provisions of Section 55 of KVAT Act, 2003. Steps for recovery of amounts pertaining to Ext.P1 shall be kept in abeyance, till such time the stay application is disposed of. It is made clear that the interim arrangement is only till the adjudication of the stay application.