Early disposal of appeal directed to let assessee challenge cancellation of compounded tax permission effectively.

Cancellation of permission to pay tax at the compounded rate led to a notice for regular assessment, and the writ petition sought protection against that assessment process. The Kerala HC did not accept a stay of the assessment notice, but ensured that the pending appeal against the cancellation order would be heard promptly so the assessee could challenge the cancellation effectively. The tribunal was directed to complete arguments on the next posting, or an earlier date if possible, and dispose of the appeal by the stipulated deadline, with liberty to the petitioner to move the tribunal by producing a copy of the judgment.

---

---

Issues: Whether the appellate tribunal should be directed to hear and dispose of the appeal within a fixed time to enable the assessee to contest the assessment proceedings effectively.

Analysis: The writ petition arose from cancellation of the permission to pay tax at the compounded rate and the consequential notice for regular assessment. The request for staying the assessment notice was not accepted, but the Court found it to secure an early hearing of the pending appeal so that the assessee's challenge to the cancellation order could be addressed without delay.

Conclusion: The tribunal was directed to complete arguments on the next posting or an earlier date and dispose of the appeal by the stipulated deadline, with liberty to the petitioner to move the tribunal by placing a copy of the judgment.

---