A Single Bench of Kerala High Court has directed the Kerala Value Added Tax Appellate Tribunal to decide extension of interim order within 3 weeks.
The petitioner, K.T. Manojkumar was an assessee to Sales Tax on the rolls of the 1st respondent. The assessment for the year 2011-12 was completed by the order dated 27.07.2019, against which the petitioner filed an appeal before the Joint Commissioner Appeals, Kozhikode and was rejected.
Challenging this order, an appeal was filed and stay petition was also moved before the 2 nd respondent, Kerala Value Added Tax Appellate Tribunal. The stay was granted by the Appellate Authority on condition the petitioner would deposit 30% of the disputed amount of tax and on furnishing a simple bond for the balance amount within one month, which the petitioner has complied with. Now, six months have been over. The petitioner had filed another petition to extend the interim order already granted by this Court.
Harisankar V. Menon, who appeared on behalf of the petitioner submitted that another petition to extend the interim order was not acted upon by the Tribunal and it was awaiting orders and if orders were not passed on it within a time limit, the petitioner would be put to irreparable injury and loss.
Resmitha Ramachandran, appeared on behalf of the respondent.
A Single Bench of Justice Basant Balaji directed the Kerala Value Added Tax Appellate Tribunal, Kozhikode to take up a petition to extend the interim order and pass appropriate orders within a period of three weeks from today.
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