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TMI Blog2019 (7) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... BANK, THRIPUNITHURA, ERNAKULAM - 2019 (7) TMI 650 - KERALA HIGH COURT - TMI - Attachment of bank account - application for condonation of delay - stay of demand - validity of penalty order and order of assessment - Section 25(1) of the KVAT Act - case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the assessing authority - HE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders under appeal for ten weeks from today. - WP(C). No. 18738 of 2019 - - - Dated:- 10-7-2019 - MR S. V. BHATTI, J. For The Petitioner : ADV. SMT. K. LATHA For The Respondent : GP DR. THUSHARA JAMES JUDGMENT Read order dated 09.07.2019. Keeping in view the peculiar circumstances of the case, the Counsel for petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal or mere pendency of appeal does not amount to granting stay by the assessing authority. The delay in considering and disposing of Ext.P3 series results in the assessing officer taking steps for recovering the tax amount which is under challenge in Exts.P1 and P1A. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate the bank account. 7. Having regard to the limited prayer and the grounds referred to above and to facilitate both payment of 20% and operate the bank account thereafter, this Court is satisfied that the writ petition can be disposed of by this order: ( a) The appellate authority/second respondent considers and disposes of Ext.P3 series applications as ea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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