2017 (5) TMI 78

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....Sri V. K. Shamsudheen ORDER The petitioner is aggrieved by the fact that the recovery is initiated, for reason of the Tribunal having not disposed of the appeal, in which a stay was granted, within a period of 180 days. Sub-section (6) of Section 60 of the Kerala Value Added Tax Act, 2003 is relevant and is extracted herein:- Notwithstanding that an appeal has been preferred under s....

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....of the said period. 2. The first proviso enables the Tribunal to pass an order as it deems fit with regard to the payment of tax before the disposal of the appeal, on the appellant furnishing sufficient security. The second proviso also provides that the Tribunal shall dispose of the appeal, within a period of 180 days. The difficulty is insofar as the third proviso speaking of stay order being....