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TMI Blog2019 (8) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kerala Value Added Tax Act - condition precedent for granting stay against the recovery - HELD THAT:- We are primafacie convinced that an arguable case has been set up by the petitioner in the appeal pending before the tribunal. But we dissuade ourselves from expressing any opinion on the merits of the appeal, because the same is pending before the statutory authority. We are of the opinion t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, Thiruvananthapuram in I.P. No.363/2017 in T.A (VAT) No. 219/2017, dated 08.07.2019. 2. The second appeal was filed by the petitioner before the tribunal challenging Ext.P5 proceedings of the Intelligence Officer, through which penalty under Section 67 of the Kerala Value Added Tax Act to the tune of ₹ 29,14,200/- was imposed, which stood confirmed by the first Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , was subjected to challenge before this Court. The said case ultimately came up before a Division Bench in W.A No. 2425/2016. Through Ext.P6 judgment, this Court observed that the petitioner has got an eminently fit case were the appeal needs an expeditious consideration and out of turn disposal by keeping in abeyance the recovery proceedings initiated on the basis of the impugned order. This Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, a direction for an early disposal of the appeal and till then to keep in abeyance the recovery steps, would suffice to meet the ends of justice. 6. Therefore, the above original petition is hereby dispose of by quashing Ext.P10 order of the third respondent tribunal. The third respondent tribunal is directed to consider and dispose of the appeal, T.A (VAT) No. 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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