2019 (8) TMI 1228

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....T & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The APPELLANT : ADVS. SMT. S. K. DEVI, SRI. M. RAJ MOHAN AND SRI. SHANMUGHAM D. JAYAN For The RESPONDENT : SR. G.P. SRI MOHAMMED RAFIQUE JUDGMENT Abdul Rehim, J The appellant is the petitioner in WP(C) No. 16610/2019 and the respondents are the respondents therein. Ext.P1 proceedings of the Intelligence Offi....

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....ion by the third respondent on an expeditious basis, preferably within three months from the date of receipt of a copy of that judgment. The recovery proceedings was stayed for a period of three months, in order to facilitate the Appellate Authority to pass orders on the stay petition. 3. Judgment of the learned Single Judge is assailed herein by contending that the learned Single Judge ought t....

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....d Single judge cannot be blamed for not considering the legality or sustainability of the order imposing penalty on its merits. An equitable relief has already been granted by way of directing the Appellate Authority to dispose of the stay petition on an early basis. The recovery was also directed to be deferred for a period of three months, in order to facilitate consideration of the stay petitio....