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Issues: Whether a direction should be issued to the appellate authority to consider and dispose of the stay petition filed along with the appeal within a specified time.
Analysis: The assessment for the relevant year had been completed under Section 73 of the Kerala General Sales Tax Act, 2017, and an appeal with an accompanying stay petition was already pending before the appellate authority. In these circumstances, the relief sought was confined to a time-bound consideration of the stay application, and the writ petition was found fit to be disposed of by issuing an appropriate direction.
Conclusion: The appellate authority was directed to consider and pass orders on the stay petition expeditiously, in any event within one month from receipt of the judgment, which is in favour of the petitioner.