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2018 (5) TMI 1493 - HC - VAT and Sales TaxCondonation of Delay in filing appeal - proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal - Held that - it is appropriate to dispose of the writ petition directing the Tribunal to consider the application preferred by the petitioner to condone the delay in filing the appeal
Issues:
Delay in filing appeal under the Kerala Value Added Tax Act, delay in decision by the Tribunal, application for condoning delay, application for stay, realization of amounts covered by the impugned order. Analysis: The petitioner challenged an appellate order under the Kerala Value Added Tax Act and filed an appeal before the Kerala Value Added Tax Appellate Tribunal, along with applications for condoning the delay in filing the appeal and for stay. The petitioner expressed concern over the delay by the Tribunal in deciding the appeal, especially when proceedings were initiated for the realization of the amounts covered by the impugned order. The High Court, after hearing both parties, directed the Tribunal to consider the application for condoning the delay in filing the appeal. The Court ordered the Tribunal to make a decision on this application within six weeks from the date of receiving a copy of the judgment. If the delay is condoned and the petitioner fails to show remittance of 30% of the disputed tax in the meantime, the Tribunal must decide on the stay application within the same time frame. However, if the delay is condoned and the petitioner provides evidence of remittance, the Tribunal must dispose of the appeal itself within three months thereafter. The High Court emphasized that until decisions are made on the applications or the appeal, all further proceedings for the realization of the amounts mentioned in the impugned order should be postponed by the relevant authorities. This comprehensive direction aims to address the delay issues, ensure procedural fairness, and expedite the resolution of the appeal while safeguarding the petitioner's interests.
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