2013 (1) TMI 880 - HC - VAT and Sales Tax

Summary

Issues involved: Appeal against penalty imposed u/s 67 of KVAT Act, delay in appeal filing, petition for stay pending consideration.

The petitioner filed a petition for rectification after being aggrieved by the penalty imposed u/s 67 of the KVAT Act, which was not fruitful as per Ext.P2 order. Subsequently, the petitioner preferred an appeal (Ext.P3) along with a petition for stay (Ext.P4) pending consideration before the 3rd respondent.

The petitioner approached the High Court due to ongoing coercive steps for realization of the due amount, as mentioned by the learned counsel.

The learned Senior Government Pleader pointed out that the appeal by the petitioner seems belated. In response, the petitioner's counsel stated that the delay has been condoned after filing an application for condonation of delay.

The High Court disposed of the writ petition, directing the 3rd respondent to consider and pass appropriate orders on the petition for stay (Ext.P4) within 'one month' from the date of receipt of the judgment. It was clarified that all further coercive proceedings should be kept in abeyance until orders are passed on Ext.P4. The petitioner was instructed to provide a copy of the judgment and the writ petition to the 3rd respondent for further action.