2023 (7) TMI 1545 - HC - GST

Direction to second respondent to consider and dispose of Exts.P2 appeal and Ext.P3 stay petition expeditiously - HELD THAT - Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 stay petition is pending consideration before the second respondent since 3.6.2023 it is deemed appropriate to dispose of the writ petition - The second respondent is directed to consider and dispose of Ext.P3 stay petition in accordance with law and as expeditiously as possible at any rate within a period of three months from the date of receipt of a certified copy of the judgment after affording the petitioner an opportunity of being heard. Petition disposed off.

Summary

In the judgment by the Kerala High Court, the petitioner sought a directive for the second respondent to expeditiously consider and dispose of an appeal (Ext.P2) and a stay petition (Ext.P3) related to an assessment order (Ext.P1). The petitioner was concerned about the enforcement of Ext.P1 before the stay petition was considered.

The court, presided over by Justice C.S. Dias, heard arguments from both parties and decided to dispose of the writ petition with specific instructions:

1. The second respondent is ordered to "consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible," within three months from receiving the judgment copy, ensuring the petitioner is given an opportunity to be heard.

2. Should a conditional stay order be contemplated, the second respondent must provide reasons.

3. Until a decision is made on Ext.P3, any proceedings related to Ext.P1 are to be deferred.