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2019 (9) TMI 787 - KERALA HIGH COURTValidity of assessment order - 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 appellate authority - HELD THAT:- Normally this Court considers directing disposal of delay condonation petition and also stay petition where the delay in filing the appeal is about 150 days. In the case on hand, Adv. Hajara draws the attention of Court to the special circumstances which prevented the petitioner from working out the remedy of appeal, firstly within the time granted by Statute, at least within a period of 150 days. On being convinced by the reasons stated by her, prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the delay condonation petitions and stay petitions in Exts.P13 to P16 and P9 to P12 respectively. The appellate authority/second respondent considers and disposes of Exts.P13 to P16 and P9 to P12 applications as early as possible, preferably within two months from the date of receipt of copy of this judgment.
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