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2017 (4) TMI 1442 - KERALA HIGH COURTStay of assessment proceedings till finalization of the second appeal - Section 47 (6) OF KVAT ACT - HELD THAT:- 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 sustainable, as the order imposing penalty under Section 47 (6) has not become final, the second appeal being pending. Still, the writ petition came to be dismissed in-limine, which is under challenge. It is also pointed out that the law is well settled that the assessment proceedings are independent of penalty proceedings. The learned 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.
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