2019 (7) TMI 650

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....ANK, THRIPUNITHURA, ERNAKULAM<br>VAT and Sales Tax<br>2019 (7) TMI 650 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 10-7-2019<br>WP(C). No. 18738 of 2019 - -<br>CST, VAT & Sales Tax<br>MR S. V. BHATTI, J. For The Petitioner : ADV. SMT. K. LATHA For The Respondent : GP DR. THUSHARA JAMES JUDGMENT Read order dated 09.07.2019. Keeping in view the peculiar circumstances of the c....

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....ndency of appeal does not amount to granting stay by the assessing authority. The delay in considering and disposing of Ext.P3 series results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P1 and P1A. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended b....

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....ted prayer and the grounds referred to above and to facilitate both payment of 20% and operate the bank account thereafter, this Court is satisfied that the writ petition can be disposed of by this order: (a) The appellate authority/second respondent considers and disposes of Ext.P3 series applications as early as possible, preferably within two months from the date of receipt of copy of this j....