2012 (4) TMI 676 - HC - VAT and Sales Tax

Court directs Tribunal to expedite appeal, restrains consequential assessment. Petitioner to share judgment for compliance.

The High Court of Kerala directed the Tribunal to expedite the appeal (Ext.P17) within three months and instructed the first respondent not to complete ... Expeditious disposal of appeal - interim restraint on consequential assessment - direction to statutory appellate authority to decide pending appeal - stay of assessment pending outcome of appealExpeditious disposal of appeal - direction to statutory appellate authority to decide pending appeal - Tribunal directed to decide the pending appeal within a fixed period. - HELD THAT: - The Court noted that the appeal filed by the petitioner before the VAT Appellate Tribunal was pending. On the petitioner's representation for expeditious consideration, the Court directed the Tribunal to deal with the appeal in accordance with law and to conclude it as expeditiously as possible, specifically within three months of receipt of a copy of the judgment, with notice to the petitioner. The direction is procedural and intended to secure timely adjudication of the pending statutory appeal.Tribunal directed to decide the pending appeal within three months of receipt of the judgment.Interim restraint on consequential assessment - stay of assessment pending outcome of appeal - First respondent restrained from completing the consequential assessment pending disposal of the appeal. - HELD THAT: - While ordering expedition of the appellate proceedings, the Court also directed that the first respondent shall not complete the consequential assessment in the interim. This is an interim protective measure linked to the pendency of the appeal, intended to preserve the status quo until the Tribunal disposes of the matter.First respondent restrained from completing the consequential assessment until the appeal is decided.Final Conclusion: Writ petition disposed by directing the Tribunal to decide the pending appeal within three months and by restraining the first respondent from completing the consequential assessment in the meantime; petitioner to place a copy of the judgment and writ petition before respondents 1 and 3 for compliance. The High Court of Kerala directed the Tribunal to expedite the appeal (Ext.P17) within three months and instructed the first respondent not to complete the consequential assessment in the meantime. The petitioner was asked to provide a copy of the judgment to the relevant parties for compliance.