The Kerala High Court in a recent judgement has directed the Kerala Value Added Tax (KVAT) Appellate Tribunal to pass an Appropriate Order application to extend an interim order against sales tax demand.
K T Manojkumar, the petitioner is an assessee to Sales Tax on the rolls of the 1st respondent, the Sales Tax Officer. The assessment for the year 2011-12 was completed by the order against which the petitioner filed an appeal before the Joint Commissioner of Appeals, Kozhikode and was rejected by another order.
Challenging the same order, an appeal was filed and a stay petition was also moved before the 2nd respondent, The KVAT Appellate Tribunal. The stay was granted by the Appellate Authority on condition the petitioner deposited 30% of the disputed amount of tax and furnished a simple bond for the balance amount within one month, which the petitioner has complied.
As the six months were over, the petitioner filed another petition to extend the interim order already granted by the Court. The counsel for the petitioner submitted that the petition was not acted upon by the Tribunal and it was awaiting orders and if orders are not passed within a time limit, the petitioner would be put to irreparable injury and loss.
A single bench of Justice Basant Balaji disposed of the writ petition by directing the Kerala Value Added Tax Appellate Tribunal, Kozhikode to take up the petition and pass appropriate orders within three weeks.
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