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TMI Blog2019 (8) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The learned Single judge cannot be blamed for not considering the legality or sustainability of the order imposing penalty on its merits. An equitable relief has already been granted by way of directing the Appellate Authority to dispose of the stay petition on an early basis. The recovery was also directed to be deferred for a period of three months, in order to facilitate considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Valued Added Tax Act, 2003 was challenged by the appellant in Ext.P4 statutory appeal filed before the third respondent. During pendency of that appeal, the appellant moved before this Court in the writ petition seeking direction to the Appellate Authority to here and pass orders on the appeal. Inter alia, relief was sought for in the writ petition to stay the collection and recovery of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e merits of the contentions. Smt. S.K Devi, learned counsel appearing for the appellant contended that, Ext.P1 order imposing penalty is totally unsustainable and it is without jurisdiction. It is pointed out that, a similar order passed in another case of identical nature was quashed by a learned Judge of this Court, in the judgment in WP(C) No. 40400/2017, dated 08.06.2018. 4. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered opinion that there exists no illegality, error or impropriety in the impugned judgment, warranting interference in this writ appeal. 5. However, we make it clear that the appellant will be at liberty to convince the appellate authority about the merits of the appeal and can also pray for a hearing of the appeal itself, by pointing out the judgment in WP(C) No. 40400/2017. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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