2010 (10) TMI 951

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..... imposing penalty under section 44(8) of the Kerala Value Added Tax Act (the KVAT Act), which was confirmed by the first appellate authority, the petitioner had approached the Tribunal by filing exhibit P7 second appeal. Exhibit P8 is the stay petition filed along with the appeal. The stay petition was posted for hearing before the Tribunal. Representative of the petitioner appeared and argued the .....

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..... ances projected, it is proper to grant conditional stay on payment of a sum of Rs. 75,000. It is settled law by this time that the statutory appellate authorities are bound to pass speaking orders reflecting application of mind to the facts and circumstances of the case and also reflecting proper advertence to the grounds raised in appeal. The authority should appreciate sustainability of the g .....

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..... rly disposal of the appeal and till such time to grant an interim stay imposing a condition which is not onerous in nature. In the result, the writ petition is disposed of directing the second respondent to consider and pass orders on exhibit P7 appeal after conducting a hearing of the same, if possible on November 29, 2010 itself or on any other near date to which the hearing will be adjourned .....

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