2020 (9) TMI 346

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....URABLE MR. JUSTICE A.K. JAYASANKARAN NAMBIAR PETITIONER: SRI. S. ANIL KUMAR (TRIVANDRUM) AND SHRI.RAHUL A. RESPONDENT: GOVERNMENT PLEADER DR THUSHARA JAMES JUDGMENT Against Ext.P1 penalty order under the Kerala Value Added Tax Act, the petitioner has preferred an appeal before the first appellate authority, which resulted in Ext.P2 first appellate order rejecting the case of the petiti....

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....yer of the petitioner at this stage is for a direction to the respondents to accept the bond offered by him and to direct the Tribunal to dispose the appeal expeditiously. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I fin....

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....Accordingly, on furnishing the bond, the stay granted by the Tribunal shall continue to operate in favour of the petitioner, pending disposal of the appeal. Inasmuch as the appeal has been pending since 2019, I further direct the 3rd respondent Tribunal to dispose the appeal within six months from the date of receipt of a copy of this judgment, after hearing the petitioner. I make it clear that th....