2017 (4) TMI 1442

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..... ST, VAT & Sales Tax
P.R. RAMACHANDRA MENON & A. M. BABU, JJ For the Appellant : ADV. SRI.P.N.DAMODARAN NAMBOODIRI For the Respondent : SENIOR GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ JUDGMENT Ramachandra Menon, J. Interference declined by the learned single Judge in the writ petition filed by the appellant to cause stay of assessment proceedings till finalization of the second appeal preferr .....

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..... respondent, wherein interference was declined. Being aggrieved of the said proceedings, the appellant moved the second appellate authority. It is stated that the said proceedings are pending. It is true that during pendency of the proceedings, Ext. P4 notice has been issued by the assessing authority under Section 27 (1) of the KVAT Act, which according to the appellant is not correct or sustaina .....

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..... earned counsel for the appellant has not referred to any provision of law or any judicial precedent to the effect that during pendency of the proceedings in connection with penalty, the assessment proceedings have to be kept pending. In the said circumstances, interference is declined and the Writ Appeal is dismissed, without prejudice to the rights and liberties of the appellant to proceed with f .....

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